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Consolidated financial statements in accordance with UK GAAP
Jakšová, Martina ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.
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Financial analysis of Brewery Svijany, Inc .
Jakšová, Martina ; Holečková, Jaroslava (advisor)
Bachelor thesis is focused on the financial analysis of the Brewery Svijany, Inc. during years 2006-2009. It is divided into two parts, methodical and practical. The methodical part is focused on the object and purpose of the financial analysis, its sources and methods. Knowledge, gained in this section, will be taken up in the practical part where the specific value of the Brewery Svijany, Inc. will be used. The results from the practical part will be summarized, the development of the company in the analyzed years will be briefly outlined and the future development will be estimated in conclusion.
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