Thematische Bibliographien / Czech consolidated financial statements

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Auswahl der wissenschaftlichen Literatur zum Thema „Czech consolidated financial statements“

Autor: Grafiati

Veröffentlicht am 28. Juni 2021

Zuletzt aktualisiert am 15. Februar 2022

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Zeitschriftenartikel zum Thema "Czech consolidated financial statements"

Rajchlova, Jaroslava, Anna Fedorova, Kristina Somerlikova, Libor Grega und Veronika Svatošová. „Assessing the existence of synergistic effect in the consolidated accounting entities in the Czech Republic“. Investment Management and Financial Innovations 15, Nr. 2 (22.06.2018): 305–16. http://dx.doi.org/10.21511/imfi.15(2).2018.27.

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The objective of the research was to identify possible positive synergistic effect of concerns. Because of the advantages of the existence of consolidated financial statements, the focus is on the Czech consolidated groups.Consolidated financial statements of 719 groups of accounting entities – concerns in the Czech Republic were studied, i.e., the statistical population consisted of 719 reporting units, which can be considered as the total population of all published consolidated financial statements. Following economic indicators were analyzed to discover the existence of positive synergistic effect: cash position ratio, return on equity, return on sales.Based on the research, it the authors concluded that return on equity revealed dependency between change in the value of the indicator of the parent company and consolidated unit. Values of this indicator are interesting from the investment point of view. They confirm success of capital acquisitions.Cash ratio monitoring revealed an inconsistent environment, unambiguous data correlation between the group data and the individual financial statements of the parent companies.Return on sales indicator showed that consolidated groups had reached higher values of the indicator, i.e., lower total cost ratio than parent companies. Data correlation was found at the low level, i.e., the parent companies did not influence consolidated data.Acquisition companies in the Czech Republic in the period 2008–2013 generated positive financial synergy. For financial indicator of return on equity, dependence between consolidated groups and parent companies was confirmed. Positive financial synergy was found out for all monitored financial indicators.

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Rajchlová, Jaroslava, Anna Fedorová, Kristina Somerlíková und Libor Grega. „Assessment of Impact of Capital Acquisitions on the Economic Situation of Consolidated Entities in the Czech Republic“. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, Nr. 5 (2019): 1335–45. http://dx.doi.org/10.11118/actaun201967051335.

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Business acquisition constitutes a fundamental aspect of business environment formation. Our research has focused on assessment of impact of capital acquisition on the economic condition of the company. Therefore, the second research level has been initiated, focusing on the individual assessment of the single companies to identify allocation of synergy between consolidated units and parent companies in the Czech Republic. For our research, taking into consideration availability of data and subsequent explanatory value of the results, we will consider synergistic effect as presented in the Ansoff’s concept. Consolidated financial statements of totally 719 groups of accounting entities – business concerns in the Czech Republic has been studied in the research. A composite indicator, as the modern tool for comparison and evaluation of development of entities, has been selected to compare individual economic indicators of parent companies and group of their companies. We believe that developed arguments allow us to formulate conclusion that capital acquisitions, resulting in the years 2008–2013 in the obligation to compile consolidated financial statement, have brought positive financial synergistic effects in majority of cases, and we can rank them among successful business activities.

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Gláserová, Jana, Milena Otavová, Anna Bušovová und Eliška Dřínovská. „Impact of Transposition of the Directive 2013/34/EU into the National Laws of EU Member States Emphatically V4“. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, Nr. 2 (2017): 631–39. http://dx.doi.org/10.11118/actaun201765020631.

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The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings for reasons of increasing of the competitive advantage and productivity of small and medium‑sized enterprises. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015 at the latest during the year 2016. The intention of this paper is to determine and to evaluate the impacts of transposition of the Directive into the Czech Accounting Law and into the national accounting laws of EU Member States chosen. There is an identification of main differences of Czech Accounting Law and of amended Czech Accounting Law issued 1st of January 2016. There is an impact of implementation of the Directive 2013/34/EU on financial statements and at the same time on requirements of audit for individual categories of Czech accounting entities. In this paper, there is also an analysis of impact of the Directive 2013/34/EU on national accounting laws V4 States and on several further EU Member States. On the basis of comparison of differences recognized, there is an deduction of findings for companies falling into the same group.

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GAVUROVA, Beata, Jaroslav BELAS, Kristina KOCISOVA und Tomas KLIESTIK. „COMPARISON OF SELECTED METHODS FOR PERFORMANCE EVALUATION OF CZECH AND SLOVAK COMMERCIAL BANKS“. Journal of Business Economics and Management 18, Nr. 5 (27.10.2017): 852–76. http://dx.doi.org/10.3846/16111699.2017.1371637.

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The successful development of economy is based on the efficient and stable performance of commercial banks. A broad range of methods is used to evaluate them. Each method has its own specific features and logic, which results in the existence of discrepancies in the results of their evaluation. For this reason, as well as due to the elimination of model risk, numerous methods are recommended in practice to detect multidimensional disproportions in bank performance and to create a comparator base. This led to the realization of the research aimed at assessing the performance of selected Czech and Slovak banks by applying several methods and evaluating the process and outcome differences of these methods. The data were obtained from the non-consolidated financial statements published in the annual reports of the evaluated banks. The analysis showed that all methods have roughly the same results. Almost perfect correlation had been found not only among the methods of multi-criteria evaluation, but also among the other investigators.

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Bohušová, Hana. „Construction contract revenue recording comparison“. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, Nr. 3 (2008): 241–50. http://dx.doi.org/10.11118/actaun200856030241.

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Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS) in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS) is based on the rules while IAS/IFRS are based on principles (Kovanicová, 2005). These differences are mainly caused by the different philosophy. CAS prefers the fiscal policy to the economic substance while IAS/IFRS prefere the economic substance. One of the most significant differences is in the field of revenue recording. There are two standards concerning the revenues recording (IAS 18 − Revenue, IAS 11 – Construction Contracts) in IAS/IFRS. CAS 019 – Expenses and Revenue are dealing with the revenue recording in the Czech Republic. The paper is aimed at the comparison of the methodical approaches for revenue recording used by IAS/IFRS and by CAS. The most important differences are caused by the different approach to the long term contracts (construction contracts, software development contracts) revenues recording.

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Loveday, Paula. „Consolidated Financial Statements“. Australian Economic Review 26, Nr. 4 (Oktober 1993): 88–92. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00814.x.

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Korotaev, Sergey. „Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects“. Buhalterinės apskaitos teorija ir praktika, Nr. 17-18 (01.10.2018): 43–56. http://dx.doi.org/10.15388/batp.v0i1.11952.

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[full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and IFRS. In order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. Investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. The conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements.

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Мусипова, Лэйля Камаровна. „PROCEDURES FOR PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS“. Вестник Тверского государственного университета. Серия: Экономика и управление, Nr. 2(54) (25.06.2021): 217–26. http://dx.doi.org/10.26456/2219-1453/2021.2.217-226.

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Помимо обычной финансовой отчетности некоторые предприятия Казахстана обязаны формировать и предоставлять консолидированную финансовую отчетность согласно требованиям международных стандартов финансовой отчетности. Статья посвящена особенностям составления и представления консолидированной отчетности в соответствии с международным стандартом финансовой отчетности 10 (IFRS) «Консолидированная финансовая отчетность». Целью исследования является рассмотреть понятие консолидированной отчетности, требования по ее составлению, порядок формирования и провести анализ потребность в составлении и представлении консолидированной финансовой отчетности. Наряду с этим представлена практика полной консолидации на условном примере с учетом требований международных стандартов финансовой отчетности, а также проблемы, с которыми сталкиваются представители бизнес-структур при формировании и представлении консолидированной финансовой отчетности. Научная новизна полученных результатов заключается в разработке приемов и методов составления и совершенствования консолидированной отчетности, которая позволит преодолеть сложности при формировании результатов деятельности за определенный отчетный период группы в целом. Along with the standard financial reports, some enterprises in Kazakhstan are required to form and submit consolidated financial reports in accordance with the requirements of international financial reporting standards. The article is devoted to the peculiarities of creating and presenting consolidated financial reports in accordance with International Financial Reporting Standard 10 (IFRS) «Consolidated Financial Reporting». The aim of the study is to examine the concept of consolidated financial statements, the requirements for its formation, and the analysis of the need for the preparation and presentation of consolidated financial statements. In addition, the practice of full consolidation was studied and presented on the example of all the consolidation requirements of IFRS 10 (IFRS) «Consolidated Financial Reporting», as well as various issues business structures deal with during the process of formation and presentation of consolidated financial statements. The scientific novelty of the results obtained is the development of techniques and methods for the preparation and improvement of consolidated reporting, which makes it possible to overcome the complexity of the formation of performance results for a certain reporting period of the group as a whole.

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Xia, Lian Feng. „Scope Changes Impact on Book Performance of Consolidated Financial Statements“. Applied Mechanics and Materials 380-384 (August 2013): 4494–99. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4494.

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Currently, listed companies in our country generally draw up consolidated financial statements according to the new accounting standards requirements, and release consolidated financial statement to investors and relevant financial statements users so as to public company financial information. Consolidated financial statements can comprehensively reflect the financial position and operating results of listed companies. The key basic work of consolidated financial statements preparation is to reasonably determine the consolidation range of consolidated financial statements. Although the current new accounting standards have stipulated consolidation range, the new accounting standards has not specified the substantial control of concrete measurement method problem. So this paper takes one listed companys financial report and related data from 2007 to 2011 as data sources,selects listed enterprises with no clear merger reason as research object. Multivariate linear regression model is adopted to analyze the influence of merge scope change on book performance. The results show that the consolidated range change will change enterprises book report data,and the influence average value of book achievement is about 10.72%.

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Zelenka, Vladimír. „Typology of Concepts of Consolidated Financial Statements“. Český finanční a účetní časopis 2012, Nr. 1 (01.03.2012): 52–63. http://dx.doi.org/10.18267/j.cfuc.302.

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Dissertationen zum Thema "Czech consolidated financial statements"

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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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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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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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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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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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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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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Tydlačková, Ivana. „Impact of Taxes on the Financial Statements prepared under IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114208.

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The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is discussed. Financial Statements prepared by the chosen entity, České dráhy, a.s., are assessed in relation to the taxation and its predictive ability.

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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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Brabec, Jan. „Finanční analýza společnosti Sitronics TS, Czech Republic a.s“. Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2859.

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This graduation thesis is concerned with financial analysis of company that operates in the telecomunication industry. We can find there analysis of financial statements and financial indicators, in this context, activities of company and influence of alliance with russian holding were described. There were evaluated financial situation and strong and weak points of the company. We can also find there swot analysis, targets and strategies and their fullfilment.

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Bücher zum Thema "Czech consolidated financial statements"

Tan, Liong Tong. Consolidated Financial Statements. 6. Aufl. Singapore: CCH, a Wolters Kluwer Business, 2011.

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Tan, Liong Tong. Consolidated financial statements. [Singapore]: CCH, a Wolters Kluwer Business, 2013.

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Consolidated financial statements: MFRS framework. Singapore: CCH Asia Pte Limited, 2013.

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Chitty, David. Model group financial statements. Central Milton Keynes: Accountancy Books, 1998.

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Wood, Marcia. Consolidating financial statements. Washington, D.C: National Association of College and University Business Office, 1995.

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Lowe, Howard D. Shortcomings of Japanese consolidated financial statements. Sarasota, Fla: American Accounting Association, 1990.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Consolidated accounts: Proposed statement of standard accounting practice. London: Accounting Standards Committee, 1990.

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Cinque, Ettore. Le transazioni intragruppo nel bilancio consolidato. Padova: CEDAM, 1996.

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Sougné, Danielle. La consolidation des comptes en Belgique: Études empiriques et réflexions théoriques. Louvain-la-Neuve: CIACO, 1995.

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White, Allen. La consolidation directe: Principes et cas pratiques. Bruxelles: De Boeck Professional Publishing, 1990.

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Buchteile zum Thema "Czech consolidated financial statements"

Gluzová, Tereza. „The Revised Control Concept in the Consolidated Financial Statements of Czech Companies“. In New Trends in Finance and Accounting, 433–41. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_40.

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Lessambo, Felix I. „Consolidated Financial Statements“. In Financial Statements, 269–76. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_20.

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Collis, Jill. „Consolidated Financial Statements“. In Financial Accounting, 130–51. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_7.

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Collis, Jill, Andrew Holt und Roger Hussey. „Consolidated financial statements“. In Business Accounting, 258–95. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_9.

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Collis, Jill, Andrew Holt und Roger Hussey. „Consolidated financial statements“. In Business Accounting, 183–213. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_8.

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Hussey, Roger, und Audra Ong. „Business Combinations and Consolidated Financial Statements“. In Corporate Financial Reporting, 283–307. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_16.

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Buschhüter, Michael, und Andreas Striegel. „IAS 27 – Consolidated and Separate Financial Statements“. In Kommentar Internationale Rechnungslegung IFRS, 705–46. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_26.

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Carini, Cristian, und Claudio Teodori. „Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements“. In Financial Sustainability of Public Sector Entities, 103–21. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06037-4_6.

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Riccardi, Lorenzo. „Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements“. In China Accounting Standards, 253–63. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_37.

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Bauer, Kinga, und Jan Hospodka. „Rules for Preparation and Publishing of Financial Statements in Bankruptcy and Reorganization Proceedings: Evidence from Poland and the Czech Republic“. In Digitalization in Finance and Accounting, 203–18. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_18.

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Konferenzberichte zum Thema "Czech consolidated financial statements"

Çürük, Turgut, und Ayşe Tanyeri. „The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey“. In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.

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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.

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Lianfeng Xia. „Scope changes impact on book performance of consolidated financial statements“. In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543875.

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Zabaznova, Daria. „Conceptual framework for the formation of consolidated financial statements in the agricultural holding“. In Proceedings of the Volgograd State University International Scientific Conference "Competitive, Sustainable and Safe Development of the Regional Economy" (CSSDRE 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cssdre-19.2019.128.

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Generalova, Natalia, und Ekaterina Gorlovaya. „Conceptual transformation of “de facto” control in preparing consolidated financial statements: the experience of Russian companies“. In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.28.

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Khakhonova, N. N., Yu N. Kirkach, N. Yu Koroleva und S. G. Agabekyan. „Use of Evaluation Indicators in the Composition of the Consolidated Financial Statements in Digital Format of Economic Space“. In III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200423.038.

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Pletnev, Dmitri, Ekaterina Nikolaeva und Zinfira Bitkulova. „Features of Value Added Distribution of Gazprom Corporation in 2004-2012“. In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00911.

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Annotation:

Searching for new indices of a modern corporation is one of urgent problems of modern economic science. In our opinion, there are good prospects of using "a value added" as an indicator. It reflects a corporation’s ability of creating a new value, whereas its distribution between different players shows an ability of meeting their interests. The aim of the present paper is to propose a methodology and consider a calculation of the amount and distribution of values added between major groups of players on the basis of some financial statements of the Gazprom Corporation for the period of 2004-2012. The proposed methodology for estimating a value added is based on a Marxist interpretation of this concept. Such a value added can be calculated as a sum of elements that belong to different stakeholders. For our calculation, we have used data contained in the Gazprom Corporation’s IFRS consolidated financial statements and quarterly reports for the period of 2004-2012. The main part of the value added of Gazprom was appropriated by the state through tax and customs systems. Its share is around 50% of the total value added. The second most important recipients of the value added are corporation owners. Their share just slightly fell short of 40% in 2010 and 2011, and in 2012 it was 33.8%. The third most important subjects in terms of value added assignments are workers. Their share has been steadily shrinking in the period from 2004 (13.8%) to 2012 (10.4%).

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Berichte der Organisationen zum Thema "Czech consolidated financial statements"

Consolidated financial statements for fiscal year 1996. Office of Scientific and Technical Information (OSTI), Februar 1997. http://dx.doi.org/10.2172/456302.

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Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996. Office of Scientific and Technical Information (OSTI), Februar 1997. http://dx.doi.org/10.2172/456364.

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Audit of the US Department of Energy`s consolidated financial statements for fiscal year 1997. Office of Scientific and Technical Information (OSTI), Februar 1998. http://dx.doi.org/10.2172/572638.

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Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998. Office of Scientific and Technical Information (OSTI), Februar 1999. http://dx.doi.org/10.2172/334262.

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