Dissertationen: „Austrian consolidated financial statements“

1

Podolská, Michaela. „Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444246.

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The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.

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Goodwin, Jennifer D. „The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /“. Title page, table of contents and abstract of thesis only, 1985. http://web4.library.adelaide.edu.au/theses/09ECM/09ecmg656.pdf.

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3

Šmídová, Jana. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9407.

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Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.

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Lauer, Markus. „Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /“. Frankfurt am Main : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/509016863.PDF.

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5

Rich, John C. (John Carr). „The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical Study“. Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc332424/.

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The objectives of this study are to determine the effect on certain financial statement relationships of using the equity method to account for subsidiaries in lieu of consolidation and to gather evidence to suggest whether or not bond rating agencies take into consideration these effects in rating corporate bonds. Sixty manufacturing companies listed in COMPUSTAT as having a subsidiary accounted for by the equity method compose the experimental group. The remaining manufacturing companies in COMPUSTAT compose the control group. Computation of eight variables from COMPUSTAT provided data from the companies' original financial statements. Consolidating the subsidiaries of the experimental companies using annual 10-K data made it possible to recompute the same eight variables with these subsidiaries consolidated into the parents' statements. Comparison of the variables for the companies before and after consolidation revealed that five of the eight variables were substantially different and that the differences were statistically significant. Horrigan's multiple regression bond rating model provided indirect evidence to examine which method (equity or consolidation) bond raters use in their rating process. The model is a surrogate for the rating process. Use of the model necessitated calculation of two sets of regression coefficients—one using data in which subsidiaries were accounted for by the equity method and a second when the subsidiaries are consolidated. A derivation sample drawn randomly from both the experimental and control groups provided the data for computation of the coefficients. Comparison of predictions using the two sets of coefficients and validation sample company data revealed that the consolidated method data generated predictions in greater agreement with Moody's bond ratings than did the equity method data. The N-probit technique indicated that the predictions of Horrigan's model are not biased. The research suggests that bond raters find data based on consolidation of subsidiaries more important in their analyses than data based on the equity method. This suggests that the FASB should modify generally accepted accounting principles with regard to the equity method of accounting for unconsolidated, majority-owned subsidiaries.

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Pašková, Markéta. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73787.

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This thesis is concerned with consolidated financial statements presented under IFRS. I decided to focus on the basic theoretical framework and the procedures applied in the consolidation of financial statements. Part of the thesis deals with specifics of individual statements and practical examples.

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Ďurkáň, Erik. „Jednotný model ovládania podľa IFRS 10 Konsolidovaná účtovná závierka“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125166.

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The concept of control and its conceptions are an inportant factor in preparing the consolidated financial statements. The existence of the control directly determines a consolidation unit and also form of the consolidated financial statements. The concept of control states a controlling entity, that is required to prepare consolidated financial statements. The evolution of the concept of control shows to differences in capture of some entities in consolidated financial statements due to the classification as a controlled entity. Non-inclusion of controlled entities in the consolidated unit have a direct impact on the explanatory role of the consolidated financial statements. In case of unrecording some entities are talking about off-balance financing, which often are referred to special purpose entities. The thesis compares and analyzes the impact of various control concepts conceived in IAS / IFRS.

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Matyáš, David. „Finanční analýza a srovnání ukazatelů u společností Nike a Adidas“. Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162632.

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In this thesis I describe the process of financial analysis and consequently I perform a comparison of two competitors whose reports are based on different accounting standards. Financial analysis is performed on data from consolidated financial statements and the analysis deals with possible gaps in reporting arising from the fact that Nike, Inc. uses U. S. GAAP, while adidas AG applies to IFRS. I conclude that in this particular case there is not significant divergence between data reported and analysis can be undertaken without material errors. Comparison itself shows that both companies are generally in a good financial condition, but with adidas falling behind quite considerably in a few indicators. As such I can mention assets turnover, operating margin, working capital and others.

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Dvorská, Lucie. „Analýza výkonnosti skupiny podniků“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224668.

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This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.

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Košteková, Katarína. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224669.

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This master´s thesis deals with the consolidated financial statements and with the use of the financial analysis methods for consolidated financial statements and for the individual financial statements as well. Due to use of these methods the financial results of consolidating company are compared with the financial results of the consolidated group. There are also uncovered and identified problems and suggestions for the future improvement are presented.

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Janovská, Zuzana. „Převod konsolidované účetní závěrky sestavené podle Českých účetních standardů na Mezinárodní standardy účetního výkaznictví“. Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264697.

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This diploma thesis is focused on the theoretical and practical issues connected with conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting Standards. The thesis deals with adjusting items in the consolidated statements of the balance sheet and in the income statement. In addition, the thesis analyses items from individual balance sheets and income statements of the consolidated companies, in order to be able to set the consolidated statements based on IFRS.

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Ťápalová, Hana. „Fenomén "ovládání" v IFRS s bližším zaměřením na jeho ztrátu“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73717.

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Nowadays, we can meet with the connection of businesses throughout the globalized world making the consolidation of an increasingly gains importance. The thesis focuses on a group of bakeries that shares are publicly traded on the capital market in EU. That is why they have to prepare the consolidated financial statements in accordance with IFRS at the end of the reporting period. The thesis is divided into two thematic parts. The first part is focused on explaining the process of consolidation. Readers will learn the definitions, how to prepare consolidated financial statements and its purpose. The second part, which I regard as crucial, is focused on explaining the problems of loss of control. Both parts are explained in the illustrative examples for better understanding.

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Santos, Ana Filipa Miranda dos. „A gestão de resultados na divulgação de contas consolidadas vs contas individuais“. Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19987.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo permite analisar a associação entre a prática de gestão de resultados (GR) e a forma de divulgação estratégica das demonstrações financeiras (DF's). Assim, foi retirada da base de dados Amadeus uma amostra final composta por 1691 empresas cotadas da zona euro no período de 2011 a 2018. Para o cálculo dos accruals discricionários foi utilizado o modelo Jones (1991), desenvolvido por Kothari et al. (2005) e Dechow et al. (1995). Os resultados sugerem que as empresas que divulgam as DF´s consolidadas e individuais apresentam menos GR do que as empresas que divulgam somente as DF´s consolidadas, e que quando realizam a GR tendem a fazê-lo no sentido descendente. Adicionalmente, o estudo demonstra que as empresas que divulgam DF´s consolidadas e individuais em períodos de crise tendem a praticar GR num sentido descendente. A forma de divulgação das DF´s e a relação com a GR não foi investigada até ao momento, sendo o presente estudo importante fonte de informação para os stakeholders das empresas, especialmente para os investidores.
This study allows to analyse the association between accrual Earnings Management (EM) and ways to disclose strategic financial statements (FS) on the Financial Data databases and platforms. Thus, it was collected from Amadeus database a final sample composed of 1691 Eurozone listed companies ranging between 2011 to 2018. For the discretionary accruals, I used the Jones model (1991), developed by Kothari et al. (2005) and Dechow et al. (1995). The results suggest that companies which disclose consolidated and individual financial statements present lower EM than companies which disclose solely consolidated FS, and when they do EM they tend to do them downward. Additionally, this study demonstrates that companies that disclose consolidated and individual FS on crisis periods tend to management earnings downwardly. The way of disclosure of FS and the relationship of it with the EM wasn't investigated until now, being this study important for the company's stakeholders, especially for investors.
info:eu-repo/semantics/publishedVersion

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Kolářová, Renáta. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224024.

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This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.

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Kunovjánková, Martina. „Analýza výkonnosti skupiny podniků“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224672.

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The thesis studies the performance of a group of agricultural enterprises that form a consolidated group managed by a parent company Lukrom, LLC. This consolidation group is undergoing financial valorization based on a selected number of methods. Problem areas are then identified and proposals for their solutions are made.

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Zemková, Jana. „Zhodnocení existence synergických efektů u vybraných konsolidujících subjektů“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241468.

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This master thesis deals with the problem of synergistic effects. There is the basic characteristic of transformations of companies and of consolidated financial statements in opening chapters. After that attention is paid to the suitable indicators to monitor the synergistic effects. In following chapters, the thesis is focused on the evaluation of the synergistic effects in the selected companies.

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Eibl, Lukáš. „Vymezení konsolidačního celku - srovnání úpravy platné v ČR s IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199726.

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This diploma thesis compares the area of determination of the consolidated group according to International Financial Reporting Standards (IFRS) and Czech accounting legislation. At first, there are explained the most important definitions, which are linked to consolidation. The second part of thesis deals with previous antecedent legislation of determination of the consolidated group - IAS 27 and SIC-12. Then, there is analysed in detail determination of the consolidated group according to newly issued standards IFRS 10. The fourth part compares both international accounting legislations and it points out to main differences between them. After that, this thesis focuses on determination of the consolidated group according to Czech accounting legislation. This part also presents and analyses the biggest deficiencies and weak spots of Czech legislation in this area. Last part deals with the main objective of this thesis - the thorough and detailed comparison of both accounting legislations in the area of determination of the consolidated group. The thesis is also supplemented by illustrative examples, figures and schemes that are instrumental to better understanding.

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Jakšová, Martina. „Konsolidovaná účetní závěrka podle UK GAAP“. Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192774.

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This thesis deals with consolidated financial statements prepared in accordance with UK GAAP and compares selected areas with the approach according to IFRS. The thesis describes development of UK accounting legislation from its beginnings to its current form focusing mainly on consolidation. It also outlines content of the key accounting standards that are relevant for the subject. The emphasis is put on use of the full consolidation method in preparing consolidated financial statements. The thesis also deals with accounting for investments in associates and joint ventures. Therefore it is necessary to define the criteria according to which it can be assessed whether an entity controls another entity. Another field of study is dedicated to new standards coming into effect for accounting periods commencing on or after January 1st, 2015. Benefits of changes that are incorporated in the new standards are subsequently evaluated. The aim of this thesis is to describe development of rules for preparation of consolidated financial statements in accordance with UK GAAP and to assess to what extent is UK GAAP affected by global convergence of accounting systems.

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Bartůšková, Jana. „Zhodnocení existence synergických efektů u vybraných konsolidujících subjektů“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241495.

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This diploma thesis is aimed at assessing the existence of synergistic effects of the selected consolidated entities in the Czech Republic. Using specific financial metrics, the objective of this thesis is to identify the synergistic effects which occur among five consolidated entities operating in the area of property. Measurement and evaluation are performed pursuant to analysis of financial statements as well as qualitative data and are supposed to lead to assessing the existence of synergy in given sphere of national economy.

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Skulinová, Michaela. „Konsolidovaná účetní závěrka vybrané obchodní korporace“. Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359710.

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The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.

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Gürtlerová, Lucie. „Zjištění existence finančních synergických efektů konsolidujících jednotek ve vybraném odvětví“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399710.

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This diploma thesis is aimed at the issue of monitoring the existence of synergic effects of the selected consolidating entities in the Czech Republic. The aim of the thesis is to assess the existence of positive financial synergy effects for entities operating in agronomy. The decision about influence of these effects is based on the analysis of the values of selected economic indicators of the parent company and the consolidation unit.

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Holmberg, Linda, und Jessica Nilsson. „Klassificering av utländska dotterföretag“. Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1298.

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Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used. Therefore it is important that the classification is made correct.

Purpose: The purpose of this essay is to examen how the classification of foreign subsidiaries as independent or integral to the parent company is done, what criteria that are being used and if RR8 has had any influence on the classification. This should answer the question of whether RR8 is being observed or if there is a need of further explanations within the field.

Demarcations: Only companies listed on OM Stockholmsbörsen are included. Branches are not included and not special recommendations for foreign subsidiaries in countries with high rate of inflation.

Accomplishments: A questionnaire to 75 companies. Before that a small study of ten annual reports was carried out.

Results: RR8 is not being observed and there is a big spread in how the indicators in RR8 is being used. The companies do not consider the concequences of the classification. Only a few companies have reclassified their foregn subsidiaries since RR8 came into force. The companies do not seem to give any importance to the classification and therefore the effectiveness of RR8 can be questioned.

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Černobilová, Jana. „Kapitálové akvizice“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-114416.

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This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.

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Valášková, Lucie. „Vliv rozšíření konsolidačního celku na jeho ekonomickou situaci“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417384.

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This master‘s thesis deals with the issue of consolidation of financial statements. At first, the goals and methods of processing are set. The next part is devoted to the theoretical background, which is followed by the analytical part. It provides basic information about the selected consolidation group and evaluation of the economic situation before its expansion. This is followed by the valuation of a business interest due to its acquisition in another company and the preparation of new consolidated financial statements. The conclusion of the thesis focuses on the evaluation of the impact of the change in the scope of the consolidation group on the economic situation of the selected group.

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Ševčíková, Hana. „Vliv rozšíření konsolidačního celku na jeho ekonomickou situaci“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417386.

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The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.

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Kalvasová, Veronika. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76569.

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The theoretical section includes basis of consolidation, procedures and methods of preparation of consolidated financial statements under Czech accounting legislation. The second part shows how to prepare consolidated financial statements of real companies.

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Nesvadbová, Klára. „KONSOLIDOVANÉ ÚČETNÍ VÝKAZY PODLE UK GAAP“. Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205823.

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This diploma thesis deals with the preparation of consolidated financial statements in accordance with UK GAAP rules after the reform, with effect from 1 January 2015. The subject of investigation is primarily a process of preparation of consolidated financial statements in the UK, especially the full consolidation method and the equity method. The fundamental standard upon which this work is based is FRS 102. The work should also, on the practical examples, compare the process of preparation of consolidated financial statements in accordance with UK GAAP and IFRS, since one of the main objectives of the reform of 2015 ws the progress in the implementation process to IFRS. To assess whether this objective is successfully implemented, the work also includes comparisons with previous UK GAAP standards, particularly FRS 2 and FRS 6. The results show that although the reform of the UK Accounting standards should be based ont he principles of IFRS, final form does not correspond to this aim. In the process of preparation of consolidated financial statements, there had been almost no progress and there are still many different approaches.

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Polaková, Dorota. „Sestavení konsolidované účetní závěrky podle US GAAP“. Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264696.

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This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.

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Tesařová, Kateřina. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241619.

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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.

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Kolářová, Pavla. „Konsolidace účetní závěrky“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224676.

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The diploma thesis deals with consolidated financial statements. In the thesis, a change of consolidation method is performed for chosen entity, followed by drawing up the new consolidated financial statements. The effect of changing consolidation method is evaluated.

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Turňová, Karolína. „Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444247.

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The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.

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Vrbová, Alžběta. „Sestavení konsolidované účetní závěrky“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224816.

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The master´s thesis is about preparation of consolidated financial statements. In the thesis there are rules and steps which have to be used for preparation of consolidated financial statements. The preparation of consolidated financial statements is made according to these rules and steps.

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Zámečníková, Pavlína. „Vliv změny rozsahu konsolidačního celku na ekonomickou situaci zvoleného koncernu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417387.

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The thesis deals with the issue of consolidated financial statement in a selected concern and in its economic appreciation before and after the expansion of the consolidated group. The first part of the thesis includes theoretical knowledge for consolidated financial statement and company value which are applied in second part of the thesis in the estimation of company value and the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of new and old consolidated financial statements.

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Brablecová, Petra. „Vliv rozšíření konsolidačního celku na ekonomickou situaci koncernu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399693.

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Diploma thesis focuses primarily on influence on the expansion of consolidated group on the economic situation of the concern. Specifies individual sub-concepts related with consolidation and selected indicators for economic evaluation. Applies theoretical findings into proposal chapter where is used one of the methods of consolidation and then review of the economic situation.

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Borůvková, Petra. „Dopad změny metody konsolidace na ekonomickou situaci koncernu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399699.

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The topic of this master thesis is focused on preparation of new consolidated financial statements of chosen company after the sale of ownership interest of the subsidiary and the subsequent evaluation of the economics before and after the change. The thesis is divided into three parts. The first part deals with theoretical grounds, the second part contains the introduction of the concern and evaluates the current economic situation and the last part is devoted to the preparation of new consolidated financial statements and economic evaluation.

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Pekárková, Markéta. „Sestavení konsolidované účetní závěrky pro zvolený koncern“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417351.

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The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.

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Babáčková, Markéta. „Posuzování synergických efektů u vybraného konsolidovaného subjektu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234711.

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The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.

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Vodvářková, Iva. „Konsolidace výkazů sestavených zahraničními dceřinými jednotkami v různých cizích měnách“. Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192773.

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The aim of this thesis is to explain the main principles of consolidated financial statements prepared with the full method of consolidation and to point out problems that can arise from foreign currency translations. The main part deals with the procedures in accordance with international accounting standards IAS/IFRS, Czech accounting principles are mentioned only for comparison. The thesis is divided into two parts, the first is dealing with the theory of consolidated financial statements and the second part deals with foreign currency translations. At the end of the thesis, there is an illustrative example on the preparation of consolidated financial statements of a parent company and its foreign subsidiary.

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Lima, Laurimar Veloso. „Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros“. FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2005. http://132.0.0.61:8080/tede/handle/tede/580.

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Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Laurimar_Veloso_Lima.pdf: 983919 bytes, checksum: 1a7d57e7d11895081f21c0851218fcc7 (MD5) Previous issue date: 2005-04-27
This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are used for comparability purposes. Through an exploratory research, with examples analysis of accounting statements from 3 (three) business groups, it tries to evaluate the adaptation of these statements for comparative purposes and the capacity of these in predicting future tendencies, when analyzed separately. Understands that in spite of the consolidation of the accounting financial statements had represented a progress in the accounting science, of the legal demand and of the recognition of most of the doctrinaires of the value of the consolidated information the use of these statements possesses limitations and they are not exempt of critics. Significant variations in the results of controlled companies can commit the analysis of the consolidated statements or financial conditions of controlled company can be hidden in the consolidated results, in such a way that for a correct analysis of the group in subject, to analyse individual demonstrations is the best alternative. For development of the study it is done necessary, initially, to approach the methodology for evaluation of permanent investments in other companies and the procedures and techniques for the consolidation of the financial statements in Brazil. The methodology to be used will be exploratory research, through the techniques of bibliographical research, of documental research, demonstration and examples analysis.
Este estudo tem por objetivo elaborar uma an??lise cr??tica do processo de consolida????o dos demonstrativos financeiros quando os resultados destes s??o utilizados para fins de comparabilidade. Por meio de uma pesquisa explorat??ria, juntamente com a an??lise de exemplos de demonstra????es cont??beis de 3 (tr??s) grupos empresariais, procurou-se avaliar a adequa????o desses demonstrativos para fins comparativos e a capacidade para prognosticar tend??ncias futuras, quando analisados isoladamente. Entendeu-se que, apesar de a consolida????o das demonstra????es cont??beis ter representado um avan??o na ci??ncia cont??bil, da exig??ncia legal e do reconhecimento da maioria dos doutrinadores do valor das informa????es consolidadas, a utiliza????o desses demonstrativos possuem limita????es e n??o est?? isenta de cr??ticas. Varia????es significativas nos resultados das controladas podem comprometer a an??lise dos demonstrativos consolidados ou condi????es financeiras de controladas podem ser encobertas nos resultados consolidados, de tal forma que, para uma correta an??lise do grupo em quest??o, analisar demonstra????es individuais foi a melhor alternativa. Para o desenvolvimento do estudo foi necess??rio, inicialmente, abordar a metodologia para avalia????o de investimentos permanentes em outras sociedades e os procedimentos e t??cnicas para a consolida????o dos demonstrativos financeiros no Brasil. A metodologia empregada foi a pesquisa explorat??ria, por meio das t??cnicas da pesquisa bibliogr??fica, da pesquisa documental e da apresenta????o e an??lise de casos pr??ticos.

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Puigmulé-Solà, Marc. „Essays on the Political Economy of Government Fragmentation“. Doctoral thesis, Universitat de Barcelona, 2020. http://hdl.handle.net/10803/671391.

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This PhD thesis presents empirical evidence about the effects of political fragmentation on some of the main political challenges society has faced to date in the 21st century. For governments to behave in their citizens’ best interests, they need to take responsibility for the actions they implement and offer satisfactory reasons for the policies they adopt. Therefore, it is crucial to guarantee that political fragmentation does not undermine their accountability. Specifically, this thesis has first analysed the effect of government fragmentation on political corruption by determining whether fragmented governments (non-majority) are more likely to find themselves embroiled in corruption scandals. Second, this thesis has examined the effect of political fragmentation (entry of one additional party in the legislature) on the implementation of fiscal consolidation. Finally, continuing with the study of fiscal consolidation, this thesis has analysed clarity of responsibility and the electoral effects of the implementation of fiscal adjustments in a multi-level governance setting. The second chapter of this thesis has examined the relation between government fragmentation and political corruption in the period 1999-2007. A matching procedure restricts the sample to majorities and non-majorities that are otherwise identical in a set of political variables. After matching, these municipalities are also similar in terms of a broad set of socio-economic traits that might correlate with corruption. In short, the only difference between the municipalities being compared is the government type (majority vs. non-majority). The results indicate that, in close elections (+/– 1 seat), the presence of a fragmented government is not associated with a higher probability of corruption. This outcome sheds light on the political and media debate in 2014 when the national government specifically sought to promote the formation of majority governments to avoid corruption. Moreover, the analysis carried out in the second chapter actually detects that some fragmented governments are less likely to be corrupt than majority governments. Indeed, non-majority governments supported by a pivotal party – that is, parties able to enter into agreements with either ideological bloc – are less corrupt. This result is consistent with a narrative according to which coalition partners are more willing to denounce political corruption when they have other options when it comes to forming a pact. Thus, with regards to limiting corruption, policies should seek to promote the presence of more neutral political groups that can act as pivotal parties. In an examination of the effects of political fragmentation on the way in which fiscal consolidation is implemented, the third chapter offers empirical evidence for a situation characterised by the presence of Fiscal Rules limiting deficits and new debt. This framework is becoming the standard setting for more and more local and regional governments in advanced democracies. By analysing the intra-term variation (2011-2014) of the main budgetary aggregates, the results show that political fragmentation has a relevant impact on fiscal consolidation and the resulting size of the budget. Increasing the political fragmentation of a legislature (in this chapter, the entry of one additional party) shifts the focus of fiscal consolidation from expenditure reductions to an increase in revenues. Thus, the resulting budget increases as the number of parties in the legislature expands. However, this effect is only significant when the overall fragmentation is not especially large. When legislatures already include more than four parties, the entry of one more party is not significant. Likewise, the fact of having to face financial difficulties also offsets the effect of increasing political fragmentation in a municipality. In times of economic problems, fiscal consolidation centres on expenditure cuts, irrespective of the level of political fragmentation. The results indicate that political fragmentation does not impact the effectiveness of fiscal consolidation, but that it does impact the approach adopted. Continuing with this examination of fiscal consolidation, the fourth chapter of this thesis has examined the political accountability of fiscal adjustments by analysing their electoral cost in Spain’s system of multi-level governance. Political accountability in the case of fiscal adjustments may be weakened in multi-level governance systems as different tiers of government share fiscal responsibilities across the same population. These shared responsibilities may affect the clarity of responsibility and, hence, the electorate’s ability to attribute credit or blame to a government for its actions. Moreover, each level of government has the incentive to blame the adverse economic outcomes on the performance of upper levels of government in that same system. By measuring the evolution of the incumbents’ share of votes before and after the implementation of fiscal adjustments, the study provides causal evidence that voters punish the political party responsible for the application of fiscal adjustments (a tax increase in the cases studied here). The literature to date has been unable to provide a conclusive answer as to whether voters approve or disapprove of the application of fiscal adjustments and, so, this result represents a relevant contribution insofar as the setting considered overcomes some of the concerns of analyses of this kind, most notably problems of reverse causality and endogeneity. In short, this thesis has taken a broad focus on possible concerns associated with political fragmented and multi-level governments. The studies show that fragmented governments or legislatures represent neither increased risks of corruption (compared to majority governments) nor for fiscal consolidation (even if implemented differently). Moreover, the results are in line with the argument that political fragmentation does not diminish accountability. Accountability holds firm in multi-level governments, because of the persistence of clarity of responsibility in such systems of governance, with each tier of government being held responsible for its own actions. As a consequence, the benefits of increasing political fragmentation – insofar as voters can choose a party whose ideas are closer to their own political preferences – or decentralisation – with local governments being in a better position to address local problems – are not undermined by an objective malfunction of institutions of this type.

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Drápalová, Klára. „Sestavení konsolidované účetní závěrky“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319459.

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The master thesis focuses on problematics of preparation of consolidated financial statements. In the first part the important terms and methods, which are linked to consolidation, are explained. Based on this theoretical background the practical part focuses on making of consolidation rules and consolidated financial statements.

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Zikirina, Kristina. „Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360438.

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This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.

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Skopalová, Lucie. „Zhodnocení existence synergických efektů u vybraného konsolidujícího subjektu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241484.

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The aim of this thesis is evaluation of synergy effects existence in a chosen consolidations subject. Joining of enterprises focuses on attaining certain advantage – synergy effect. This effect should be achieved in various fields. Financial indicators were chosen from theoretical presumptions and it will be finding, if there is a synergy effect in chosen consolidated groups.

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Cebáková, Andrea. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223843.

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This diploma thesis deals with consolidated financial statements, their requirements, methods of consolidation and elimination of mutual relations. The consolidation group and consolidated financial statements are established on the basis of theoretical knowledge. The evaluation and suggestions for improvement of financial situation of consolidation group is based on financial analysis of consolidated financial statements.

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Plačková, Michaela. „Zhodnocení existence synergických efektů u vybraného konsolidujícího subjektu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241552.

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This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.

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Hazdová, Aneta. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383551.

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This diploma thesis deals with the financial analysis of a group of companies that are subject of consolidated financial statements. The thesis describes the theoretical background of the consolidated financial statements of the group of companies and the possibilities of financial analysis of the consolidated group. In the practical part, a financial analysis of the selected group of companies is carried out. The development of the financial position of the group of companies is also evaluated taking into account the current situation in the business sector that these companies primarily deal with. Based on this, a proposal for the future development of the company is presented.

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Lýsková, Jana. „Existence synergického efektu u konsolidujícího subjektu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224817.

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This thesis is focused on the issue of achieving synergistic effect in a consolidating entity. Consolidation unit and proposed financial indicators for monitoring the synergistic effect of the parent company and the consolidated group are defined based on the theoretical findings. Based on the analysis of these indicators is evaluated whether the synergistic effect is achieved.

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Vašenková, Barbora. „Dopady rozšíření konsolidačního celku na jeho ekonomickou situaci“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319445.

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The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.

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Kořínek, Miroslav. „Koncepce ovládání v souvislostech konsolidované účetní závěrky“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114532.

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The concept of control is an important determinant of consolidated financial statements. Group of economically related entities and its consolidated financial statements are identified by control concept. Conception of control lies in the model of determination of entities controlled. The evolution of control concept points out, that some entities have not always been integrated in the group or have not been considered controlled. Information value of consolidated financial statements resulting from the control concept is directly influenced by this non-integration represented e.g. by off-balance sheet accounting and Special Purpose Entities. Thesis examines and analyzes present and previous models of control concept of U.S. GAAP, IAS/IFRS and its converged principles.

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Totková, Kamila. „Dopad nákupu obchodního podílu v dceřiné společnosti na ekonomickou situaci konsolidovaného celku“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319438.

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The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.

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