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Consolidated Financial Statements
Lungová, Monika ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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|
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Consolidated Financial Statements
Lungová, Monika ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
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