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Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.

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44 HORÁK, Martin
35 HORÁK, Michal
21 HORÁK, Miroslav
2 Horák, M.
7 Horák, Marek
44 Horák, Martin
6 Horák, Matouš
6 Horák, Matěj
4 Horák, Michael
35 Horák, Michal
1 Horák, Mikuláš
8 Horák, Milan
1 Horák, Miloslav
21 Horák, Miroslav
44 Hořák, Martin
6 Hořák, Matěj
35 Hořák, Michal
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