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Financial consolidation - data processing
 Kořínek, Miroslav ; Vašek, Libor (advisor)
The consolidation process within an international group is illustrated in a Czech company view. Based on Parent Corporation's system, the individual financial statements are modified in order to aggregate consolidated statements. The theoretical section refers to consolidation terms and rules in accordance with Czech legislation. The data processing is reviewed and several procedures are detailed such as the intercompany confirmation scheme. Resulting operations are applied and summarized on practical corporation - based consolidation exercise.
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