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National Repository of Grey Literature

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	Consolidation of Ffinancial Statements of the Selected Group Hudec, Zdeněk ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor) The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it deals with theoretical grounds for the second part, which aims on creation of Consolidated Financial Statement itself. Lastly, there is an evaluation of the whole economical situation and this is compared to Parent Company. Detailed record
	Consolidated Financial Statements Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor) This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s.. Detailed record
	Equity method of accounting reporting as equity. Blaha, Miroslav ; Vašek, Libor (advisor) ; Zelenková, Marie (referee) The thesis is focused on the evaluation of investments in assosiations using the equity method. The main objective was to analyze the different approaches to reporting in the Czech regulations and IFRS. The conclusion focuses on the deferred tax evaluation of the equity in the financial statement. It briefly deals with the historical development of the equity method.The procedures in this thesis are based primarily on the current IFRS and Czech regulations. Detailed record

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