|
|
The Impact of The Consolidation on The Economic Situation of The Company
Píšová, Klára ; Pavel, Kubovic (referee) ; Rajchlová, Jaroslava (advisor)
The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of consolidated financial statements.
|
|
|
Proposal for Change in Consolidation Method for Selected Consolidated Unit
Čadová, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.
|
|
|
Extension of the Consolidated Group for the Selected Group
Štěpánová, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
|
|
|
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.
|
|
| |
|
|
Performance Analysis of a Group of Companies
Blaženec, Jakub ; Rajchlová,, Jaroslava (referee) ; Fedorová, Anna (advisor)
Master´s thesis deal with performance analysis of a group of companies. It is divided into several parts. The first part is focused on theoretical bases describing a group of companies, the consolidated financial statement and financial analysis for the consolidated financial statement. The second part deal with practical application of financial analysis group of companies. The thesis also contains analysis of problems and proposals for improving the economic situation of a group of companies.
|
|
|
Consolidated Financial Statements
Bohuslavová, Petra ; Bartušek, Antonín (referee) ; Rajchlová, Jaroslava (advisor)
This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.
|
|
|
Development of MBI model in area of supporting financial consolidation on platform CPM
Kanuščák, Marek ; Pour, Jan (advisor) ; Štefaňák, Vladislav (referee)
This thesis occupies with the issue and support of financial consolidation platform CPM (Corporate Performance Management). The aim of this thesis is the creation of tasks related to the lifecycle of the project implementation of CPM solution to support financial consolidation in sufficient detail for the development of a MBI model (Management of Business Informatics). This thesis also occupies with the detailed processing of key activities and links with the existing MBI environment. The theoretical part deals with analysis of the available resources, it describes the process of financial consolidation and CPM platform. The practical part is based on the theoretical knowledge as well as practical knowledge and uses both of them as a basis to processing them into a form, so, they comply with the MBI rules. The added value of this thesis is the creation of new tasks, their key activities and the links to existing MBI content in order to increase the efficiency of the worker, which uses the model. Regarding several tasks, there were created definitions of new applications, documents and metrics for the further development of MBI model.
|
|
|
Accounting treatment for acquisition of subsidiaries
Ašenbrenerová, Petra ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
Diploma thesis deals with accounting treatment for acquisition of subsidiaries. Accounting treatment is shown at the level of consolidated financial statement in accordence with the current version of IFRS. At the beginning of the thesis are briefly state the reasons for the business combination and then is described single control model under IFRS 10. The following are the common elements of the accounting treatment for all possibilities of acquisiton of subsidiaries. The next chapter is devoted to the options of acquisition of subsidiaries. The chapter deals with an acquisition achieved in stages, an acquisition achieved without the transfer of consideration or reverse asquisition.
|
|
|
Outsourcing and performing of consolidated financial statements
Kuchtová, Simona ; Pelák, Jiří (advisor) ; Hubalová, Štěpánka (referee)
Most of international groups are obliged to create and report consolidated financial statements. In this thesis, I will describe and analyze essential principles and procedures for groups when creating consolidated financial statements according to existing norms and regulations. Furthermore I will present modifications and rules for groups that report their individual financial statements according to Czech legal norm, but consolidate according to International Financial Reporting Standards.
|
guest ::
