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National Repository of Grey Literature

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Dopady nové účetní úpravy na konsolidovanou účetní závěrku v České republice Meluzín, David Meluzín, D. The impact of new accounting adjustments in the consolidated finan-cial statements in Czech Republic. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on consolidated financial statements. The theoretical part of the thesis defines the legal regulation of the consolidated financial sta-tements and the concepts related to the topic with a focus on the full consolidation method. Further, the definition of consolidation in international legislation is described. The practical part is targeted on the analyzing of individual financial statements based on which consolidated financial statements are prepared using the full consolidation method. Furthermore, the financial analysis to identify the impact of consolidation on selected indicators is used. In the last part of thesis, the results of the work are evaluated and recommendations for improving the repor-ted financial results within the financial analysis are proposed. Detailed record

Manager versus shareholder, management in foreign companies Kopalová, Veronika ; Pichanič, Mikuláš (advisor) ; Strejček, Vladimír (referee) Teoretická část práce se zaměřuje na dopady, jaké může firmám přinášet oddělení vlastnictví od řízení. Popisuje charakteristiky základních modelů řízení společností a zabývá se možnostmi manažerského řízení dceřinných firem v zahraničí. Praktická část líčí vývoj vlastnických vztahů konkrétní společnosti a hledá shodné rysy s teoretickými poznatky. Detailed record

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