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Effect of Enlargement of Consolidated Group on its Economy
Peňázová, Lucie ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.
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Effect of Enlargement of Consolidated Group on its Economy
Valášková, Lucie ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This master‘s thesis deals with the issue of consolidation of financial statements. At first, the goals and methods of processing are set. The next part is devoted to the theoretical background, which is followed by the analytical part. It provides basic information about the selected consolidation group and evaluation of the economic situation before its expansion. This is followed by the valuation of a business interest due to its acquisition in another company and the preparation of new consolidated financial statements. The conclusion of the thesis focuses on the evaluation of the impact of the change in the scope of the consolidation group on the economic situation of the selected group.
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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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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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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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The Impact of The Consolidation on The Economic Situation of The Company
Píšová, Klára ; Pavel, Kubovic (referee) ; Rajchlová, Jaroslava (advisor)
The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of consolidated financial statements.
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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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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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