|
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.
|
|
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
|
|
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.
|
| |
|
Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
|
|
Consolidated Financial Statements
Bursík, Adam ; Miřácký, Vladimír (referee) ; Fedorová, Anna (advisor)
Master’s thesis deals with the consolidation of financial statements and analysis of financial condition of group subjected to consolidated financial statements. Fundamental thesis goal is an assesment of financial position selected group of companies by methods of financial analysis and specialized models. It leads to finding potential weaknesses and creation of proposals leading to eliminate discovered weaknesses and improving the financial situation of group.
|
| |
|
Consolidated Financial Statements
Kurek, Mario ; Albrecht, Jan (referee) ; Fedorová, Anna (advisor)
Master's thesis deals with the consolidation of the financial statements. The thesis is divided into two parts. The first part focuses on the implementation of the consolidated financial statements for the Czech part of the group. The second part analyzes the performance of the consolidated financial statements and the individual companies by financial indicators. The thesis also contains proposals to improve the economic situation of the holding or individual companies.
|
| |
| |