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Effect of Enlargement of Consolidated Group on its Economy
Suchá, Martina ; Langrová, Blanka (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.
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Impact of a Change in The Consolidation Method on The Group's Economic Situation
Borůvková, Petra ; Blanka, Langrová (referee) ; Rajchlová, Jaroslava (advisor)
The topic of this master thesis is focused on preparation of new consolidated financial statements of chosen company after the sale of ownership interest of the subsidiary and the subsequent evaluation of the economics before and after the change. The thesis is divided into three parts. The first part deals with theoretical grounds, the second part contains the introduction of the concern and evaluates the current economic situation and the last part is devoted to the preparation of new consolidated financial statements and economic evaluation.
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Consolidated Financial Statements
Korčáková, Lenka ; Rajchlová,, Jaroslava (referee) ; Fedorová, Anna (advisor)
This thesis deals with the preparation of consolidated financial statements of the com-pany and the subsequent assessment of the performance of the consolidated group. The main part deal with scien-characterization methods consolidation, procedure for the pre-paration of consolidated financial statements and exclusion relations. Theoretical knowledge is then ap-forged to a specific preparation of the consolidated financial sta-tements of the company.
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Extension of the Consolidated Group for the Selected Group
Štěpánová, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
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Influence of Consolidation Group Restriction on its Economic Situation
Polášková, Andrea ; Blanka, Langrová (referee) ; Rajchlová, Jaroslava (advisor)
The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern.
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Consolidated Financial Statements
Hazdová, Aneta ; Doc.ing.Jaroslava Rajchlová, Ph.D. (referee) ; Fedorová, Anna (advisor)
This diploma thesis deals with the financial analysis of a group of companies that are subject of consolidated financial statements. The thesis describes the theoretical background of the consolidated financial statements of the group of companies and the possibilities of financial analysis of the consolidated group. In the practical part, a financial analysis of the selected group of companies is carried out. The development of the financial position of the group of companies is also evaluated taking into account the current situation in the business sector that these companies primarily deal with. Based on this, a proposal for the future development of the company is presented.
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Compilation of Consolidated Financial Statements for The Selected Concern
Pekárková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.
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