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Assessing the Synergistic Effects of the Selected Consolidated Entity
Babáčková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.
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Consolidated Financial Statements
Košteková, Katarína ; Ing. Anna Lečková,Ph.D. (referee) ; Fedorová, Anna (advisor)
This master´s thesis deals with the consolidated financial statements and with the use of the financial analysis methods for consolidated financial statements and for the individual financial statements as well. Due to use of these methods the financial results of consolidating company are compared with the financial results of the consolidated group. There are also uncovered and identified problems and suggestions for the future improvement are presented.
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Consolidated Financial Statements
Kolářová, Renáta ; Králová, Kateřina (referee) ; Fedorová, Anna (advisor)
This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.
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Determination of the consolidated group - comparison of Czech accounting legislation and IFRS
Eibl, Lukáš ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
This diploma thesis compares the area of determination of the consolidated group according to International Financial Reporting Standards (IFRS) and Czech accounting legislation. At first, there are explained the most important definitions, which are linked to consolidation. The second part of thesis deals with previous antecedent legislation of determination of the consolidated group - IAS 27 and SIC-12. Then, there is analysed in detail determination of the consolidated group according to newly issued standards IFRS 10. The fourth part compares both international accounting legislations and it points out to main differences between them. After that, this thesis focuses on determination of the consolidated group according to Czech accounting legislation. This part also presents and analyses the biggest deficiencies and weak spots of Czech legislation in this area. Last part deals with the main objective of this thesis - the thorough and detailed comparison of both accounting legislations in the area of determination of the consolidated group. The thesis is also supplemented by illustrative examples, figures and schemes that are instrumental to better understanding.
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Financial analysis of the Wikov Group
Centko, Milan ; Daněk, Stefan Svatopluk (advisor) ; Marek, Petr (referee)
This bachelor's thesis focuses on the financial analysis of the Wikov Group for the 2007-2012 period. The thesis is divided into two main parts. The methodological part is focused primarily on the horizontal and vertical analysis, analysis of ratios and predictive models evaluating the overall financial health. In the practical part, I apply this theoretical knowledge to the analysed group of companies. My examination of the consolidated group focuses on a comprehensive evaluation of its financial health, on the development of its individual parts and on the relationships between them. The analysis is complemented by the average values of indicators in the analyzed industry.
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