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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Vondráková, Jana ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
The thesis deals with the comparison of differences in the preparation of consolidated Financial statements in accordance with Czech and Spanish legislation. The first part focuses on a description of the theoretical background required to prepare consolidated Financial statements. The following sectinon presents model examples that are designed to be used to apply all consolidation methods under both Czech and Spanish legislation. The last section is devoted to the economic evaluation of the consolidated Financial statements by means of a financial analysis and a comparison of the tax systems of the selected countries.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Morawiec, Lukáš ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The thesis deals with the methodology of preparing and subsequently comparing the consolidated financial statements according to Czech and French legislation. Based on comprehensive model examples, it specifies the process of compilation and analyzes the differences resulting from individual consolidation methods. These differences are presented and explained using selected economic indicators on the resulting consolidated statements. Based on this analysis, an evaluation is then made to determine which legislation, under identical conditions, presents a more favorable economic picture of the consolidation entity.
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Methodology of Acquisition Process in Consolidated Financial Statements
Billichová, Diana ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
The thesis focuses on a detailed description and methodology of the acquisition process, especially with regard to its accounting and tax aspects for a corporate entity. Based on the chosen acquisition method, a procedure for the preparation of consolidated financial statements is subsequently developed. The consolidated financial statements are then subjected to a financial analysis of selected economic indicators to assess the effect of the acquisition.
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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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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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Effect of Enlargement of Consolidated Group on its Economy
Ševčíková, Hana ; Tumpach, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Babáčková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.
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