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Financial Consolidation using Oracle Hyperion Financial Management
Štiller, Martin ; Novotný, Ota (advisor) ; Grof, Martin (referee)
As a result of growing requirements for transparent way of financial reporting and cost optimization I have decided to introduce and clearly describe a tool for creating and analyzing consolidated financial statements the Oracle Hyperion Financial Management and demonstrate financial consolidation according to IFRS and CAS standards. The first part of the thesis is about theoretical narration of methods and principles of compiling consolidated financial statements. I put a big emphasis on an explanation all terms and assigning them into real context. Except for theoretical narration is also introduced and described the Oracle Hyperion Financial Management tool, whereon are demonstrated processes of financial consolidation. The Hyperion tool is able to provide current and accurate information about financial situation in a holding chain for all necessary purposes. The example of insertion French subsidiary's General Ledger into consolidated accounting is demonstrated in the thesis. Complete description contains a process of synchronization synthetic accounts with target accounts defined in the system, a process of elimination intercompany transactions, conversion of foreign currency, check of data consistency, final generation of financial reports and interpretation consolidated performance indicators according to defined dimensions. The primary output of the thesis is an evaluation of value added for potential customer. The thesis has been produced in collaboration with Neit Consulting and Oracle Czech Republic Company.
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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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Konsolidovaná účetní závěrka
Slavíková, Nela ; Vašek, Libor (advisor)
Práce pojednává o podnicích, které jsou poviny sestavovat konsolidovanou účetní závěrku. Jsou zde vysvětleny vazby mezi podniky ve skupině a popsány jednotlivé metody konsolidace. Na závěr je detailně vysvětlena plná metoda konsolidace.
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