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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.
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Consolidated Financial Statements
Korčáková, Lenka ; Rajchlová,, Jaroslava (referee) ; Fedorová, Anna (advisor)
This thesis deals with the preparation of consolidated financial statements of the com-pany and the subsequent assessment of the performance of the consolidated group. The main part deal with scien-characterization methods consolidation, procedure for the pre-paration of consolidated financial statements and exclusion relations. Theoretical knowledge is then ap-forged to a specific preparation of the consolidated financial sta-tements of the company.
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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.
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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.
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Konsolidácia účtovnej závierky vo verejnej správe Slovenskej republiky
Rybníčková, Veronika
Rybničková V., Consolidated financial statement in public sector in Slovakia, bachelor thesis. Ing. Patrik Svoboda Ph. D. - supervisor, Mendel University in Brno, 2014. This thesis deals with consolidated financial statement in Slovak public sector. The legislation needed for consolidation, as well as its importance in public sector is described, but also the methods of consolidation are explained on specific examples. The thesis is composed of the consolidation process itself, and the subsequent creation of consolidated financial statement, including all needed statements, for Sverepec for 2013.
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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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