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Consolidated Financial Statements
Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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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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Merger of Daughter Companies
Krýsa, Pavel ; Kružík, Milan (referee) ; Musilová, Helena (advisor)
This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Nováčková, Veronika ; Ing, Kubovic Pavel, (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.
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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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Assessing the Synergistic Effects of the Selected Consolidated Entity
Plačková, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.
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