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Consolidated financial statements
Šimpach, Martin ; Seidl, Ladislav (advisor) ; Stárová, Marta (referee)
Bachelor thesis describes what's consolidated financial statements. Explains the difference between financial statements prepared for one company, called the Individual Financial Statements, and the financial statements prepared for a group of companies called the consolidated financial statements. Describes relationships between companies according to the degree of influence: decisive influence, associates, joint influence kinds of companies: parent company, joint venture, associated company. Work includes how these notions are looking to Czech laws and international standards. There are the types of laws relating to the consolidated financial statements: Czech laws and internationally accepted accounting standards. Then there is that companies are required to prepare consolidated accounts and which companies are required to submit to her, approaches to consolidation: the ownership approach, general user access and combined approach and which methods based on them. The thesis contains theoretical procedures to establish the various methods of consolidation, integration method, and the equity ratio. The practical part is presented by each method one practical example.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Plačková, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.
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Povinnosti dceřiné společnosti při sestavování konsolidované účetní závěrky
Čadová, Lenka
The bachelor thesis is focused on drawing up of consolidated financial statements from perspective of the chosen subsidiary. The main goal of the thesis is a proposal of progress chart of documents preparation which are given over to the parent company. The problems of the consolidated financial statements are defined in the theoretical part (consolidation group, consolidation rules, consolidation methods). The practical part describes concrete requirements of the parent company on controlled accounting entity which are essential to draw up consolidated financial statements. Resulting progress chart of processing of these bases is available in the chapter called Discussion.
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