|
| |
|
|
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
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.
|
|
|
Proposal for Change in Consolidation Method for Selected Consolidated Unit
Čadová, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.
|
|
|
Consolidated Financial Statements
Lungová, Monika ; Holeček, Libor (referee) ; Fedorová, Anna (advisor)
This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
|
|
|
Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
|
|
| |
|
| |
|
| |
guest ::
