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Proposal for Change in Consolidation Method for Selected Consolidated Unit
Čadová, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.
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Consolidated financial statements
Soukup, Jaromír ; Seidl, Ladislav (advisor) ; Jitka, Jitka (referee)
This thesis deals with the concept of consolidation and consolidated financial statement. Thesis explains how to compile consolidation by law, the purpose of its creation and its methods. It also explains the important concepts associated with consolidation. In the practical part of the thesis, there are the definitions of the full assembly method on a model example. Another part of the practical part is eplanation of compiling the consolidated financial statement, where consolidation is done by simple sum of accounting entrys.
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Consolidated financial statements
Špínová, Kateřina ; Seidl, Ladislav (advisor) ; Zdena, Zdena (referee)
This Bachelor Thesis deals with the topic of consolidated financial statement. In the introduction to the theoretical part I explain the terminology concerning accounting in general. It covers what accounting actually is, which laws and standards regulate it, who is obliged to keep the accounts, and it explains terms like financial statement and its components, inventory taking, and other topics.
The second section of the theoretical part presents the notion of the consolidated financial statement, and also introduces the concept of the consolidated accounting entity. I describe the rules for compiling consolidated financial statements according to the Czech legal norms as well as International Financial Reporting Standards. Some of the International Financial Reporting Standards which relate to the consolidated financial statements are described in more detail and compared in some respects with Czech legal norms. Subsequently, I characterize the methods of consolidation, consolidation rules,
and the content definition of consolidated financial statement items.
The practical part performs the calculation of consolidated financial statements on a model example, using the full method of consolidation.
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Consolidated financial statements
Trierová, Monika ; Seidl, Ladislav (advisor) ; Lucia, Lucia (referee)
Bachelor thesis deals trial of closing the books in the end of accounting period. Goal of thesis is introduce and evaluate types of consolidated financial statements based
on a literature review. The work is composed of two parts. Theoretical part of thesis is focused on general information about acount statement, which is resultion from Accounting Act and from applicable accounting legislation. Emphasis is put on types of financial statements, description basic deferences, reports and content od statements.In the thesis is describe in detail consolidated financial statement and methods of processing. The analytical part of thesis deals full consolidation method and in the end is compare all method of consolidation.
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Consolidated financial statements
Šimpach, Martin ; Seidl, Ladislav (advisor) ; Stárová, Marta (referee)
Bachelor thesis describes what's consolidated financial statements. Explains the difference between financial statements prepared for one company, called the Individual Financial Statements, and the financial statements prepared for a group of companies called the consolidated financial statements. Describes relationships between companies according to the degree of influence: decisive influence, associates, joint influence kinds of companies: parent company, joint venture, associated company. Work includes how these notions are looking to Czech laws and international standards. There are the types of laws relating to the consolidated financial statements: Czech laws and internationally accepted accounting standards. Then there is that companies are required to prepare consolidated accounts and which companies are required to submit to her, approaches to consolidation: the ownership approach, general user access and combined approach and which methods based on them. The thesis contains theoretical procedures to establish the various methods of consolidation, integration method, and the equity ratio. The practical part is presented by each method one practical example.
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Consolidated Financial Statements
Tesařová, Kateřina ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with the issue of the consolidation of financial statements. The first part of thesis, there are explained important terms and methods, which are linked to consolidation. The theoretical information is used for work out a practical part, which includes making new consolidated financial statements in consortium HOLOUBEK. The new statements are related to change in consolidation group.
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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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Consolidated Financial Statements
Lungová, Monika ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
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Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
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