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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Exclusion of intra-group relations in consolidation of financial statements in capital acquisitions and transformation of companies
 Krzyžanková, Šárka ; Vomáčková, Hana (advisor) ; Zelenka, Vladimír (referee)
This thesis consists of an analysis of intra-group relations that can occur during the transformation of companies and when the financial statements are consolidated. It also mentions the reasons why it is necessary to eliminate them. It shows the current view of International Financial Accounting Standards on this subject and its historical development. It takes into account the Czech business legislation, especially the accounting legislation in order to underline the importance of the elimination method over the duplicate items in their correct accounting value. The thesis goes through every individual variant with the aim to evaluate which would best fit the generally accepted principles of accounting and would show a fair view of intra-group transactions. It considers also the tax impact of assorted variants of elimination of intra-group relations.
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