National Repository of Grey Literature 6 records found  Search took 0.01 seconds. 
The Evaluation Effect of Change in the Consolidation Method on the Economic Situation of the Chosen Concern
Šerá, Gabriela ; Pleváková, Jana (referee) ; Rajchlová, Jaroslava (advisor)
The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
The Aplication of the Full Method of Consolidation According to Czech Accounting Legislation and IFRS Consolidated Financial Statements
Kabeláková, Simona ; Baranyková, Michaela (referee) ; Křížová, Zuzana (advisor)
This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
The Evaluation Effect of Change in the Consolidation Method on the Economic Situation of the Chosen Concern
Šerá, Gabriela ; Pleváková, Jana (referee) ; Rajchlová, Jaroslava (advisor)
The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.
The Aplication of the Full Method of Consolidation According to Czech Accounting Legislation and IFRS Consolidated Financial Statements
Kabeláková, Simona ; Baranyková, Michaela (referee) ; Křížová, Zuzana (advisor)
This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.

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