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The concept of control in consolidated financial statements
Kořínek, Miroslav ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
The concept of control is an important determinant of consolidated financial statements. Group of economically related entities and its consolidated financial statements are identified by control concept. Conception of control lies in the model of determination of entities controlled. The evolution of control concept points out, that some entities have not always been integrated in the group or have not been considered controlled. Information value of consolidated financial statements resulting from the control concept is directly influenced by this non-integration represented e.g. by off-balance sheet accounting and Special Purpose Entities. Thesis examines and analyzes present and previous models of control concept of U.S. GAAP, IAS/IFRS and its converged principles.
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Capital acquisitions
Černobilová, Jana ; Vomáčková, Hana (advisor) ; Zelenková, Marie (referee)
This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.
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Consolidated financial statements
Pašková, Markéta ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
This thesis is concerned with consolidated financial statements presented under IFRS. I decided to focus on the basic theoretical framework and the procedures applied in the consolidation of financial statements. Part of the thesis deals with specifics of individual statements and practical examples.
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The phenomenon of "control" in accordance with IFRS with a closer focus on its loss
Ťápalová, Hana ; Vašek, Libor (advisor) ; Dvořáková, Petra (referee)
Nowadays, we can meet with the connection of businesses throughout the globalized world making the consolidation of an increasingly gains importance. The thesis focuses on a group of bakeries that shares are publicly traded on the capital market in EU. That is why they have to prepare the consolidated financial statements in accordance with IFRS at the end of the reporting period. The thesis is divided into two thematic parts. The first part is focused on explaining the process of consolidation. Readers will learn the definitions, how to prepare consolidated financial statements and its purpose. The second part, which I regard as crucial, is focused on explaining the problems of loss of control. Both parts are explained in the illustrative examples for better understanding.
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Consolidated financial statements
Blaha, Miroslav ; Vašek, Libor (advisor)
In my bachelor work, I deal with individual accounting standarts, that edit consolidation. Specifically, it is about czech accounting standards and international financial and reporting standards. It analyses the method of equivalence and the relative method of consolidation. I try to illustrate it with simple examples.
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Consolidated financial statements
Dúbravčíková, Lucia ; Vašek, Libor (advisor)
This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.
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Financial consolidation - data processing
Kořínek, Miroslav ; Vašek, Libor (advisor)
The consolidation process within an international group is illustrated in a Czech company view. Based on Parent Corporation's system, the individual financial statements are modified in order to aggregate consolidated statements. The theoretical section refers to consolidation terms and rules in accordance with Czech legislation. The data processing is reviewed and several procedures are detailed such as the intercompany confirmation scheme. Resulting operations are applied and summarized on practical corporation - based consolidation exercise.
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Data analysis and processing to draw up consolidated financial statements of holding company
Filka, Zdeněk ; Doucek, Petr (advisor) ; Klas, Jan (referee)
In my bachelor thesis I deal with the data analysis and processing to draw up consolidated financial statements of holding company. The object of the bachelor thesis is the utilization of the Structured Query Language (SQL) as a tool of extracting data from relational databases. The main aim is to create SQL scripts, which could process data and on the basis of these data create reports, which could subsequently serve as data bases to draw up consolidated financial statements of company XY. The whole thesis is divided into two parts. In the theoretical part, the purpose is to provide the summary of the SQL, particularly that part of it which helps to query data. This part is called the statement SELECT. On simple examples the procedure of extracting desired data outputs is explained using this statement. This description of the SQL can be used and applied on relational databases in business practice. This problem is dealt with in the practical part. Here I first describe business database and structure of its tables from which the desired data are extracted. Then I define the data requirements to consolidated financial statements, and in the end I create SQL scripts.
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