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Consolidated Financial Statements
Cebáková, Andrea ; Surala, Petr (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis deals with consolidated financial statements, their requirements, methods of consolidation and elimination of mutual relations. The consolidation group and consolidated financial statements are established on the basis of theoretical knowledge. The evaluation and suggestions for improvement of financial situation of consolidation group is based on financial analysis of consolidated financial statements.
Consolidation of finacial statements prepared by foreign subsidiaries in different currencies
Vodvářková, Iva ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The aim of this thesis is to explain the main principles of consolidated financial statements prepared with the full method of consolidation and to point out problems that can arise from foreign currency translations. The main part deals with the procedures in accordance with international accounting standards IAS/IFRS, Czech accounting principles are mentioned only for comparison. The thesis is divided into two parts, the first is dealing with the theory of consolidated financial statements and the second part deals with foreign currency translations. At the end of the thesis, there is an illustrative example on the preparation of consolidated financial statements of a parent company and its foreign subsidiary.

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