Dissertationen: „Czech 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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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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7

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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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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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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Jašová, Eva. „Porovnání účetní závěrky sestavované dle českých předpisů a dle IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74774.

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The thesis deals with the financial statements which are presented in accordance with Czech Accounting Standards and with IFRS. There is the description of the financial statements in accordance with Czech Accounting Standards in the first part. The specification of the major legal standards is also part of this chapter. The second part is focused on the financial statements which are presented in accordance with IFRS. In the next chapter there is the analysis of the main differences between Czech Accounting Standards and IFRS. The goal of the last part is to analyze the financial statements of two companies. One of them (České dráhy, a.s.) presents its financial statements in accordance with Czech Accounting Standards and the other (ŽSR) presents them in accordance with IFRS.

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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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Kvasničková, Lucie. „Konverze účetní závěrky z ČÚS do IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10503.

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The target of this thesis is to describe conversion of the Czech financial statements to IFRS. Main differences between Czech accounting standards and IFRS are presented in the first part. The next part is focused on the conversion methods used for transation of the financial statements. The last part of the thesis includes practical example relating to the consolidation group of czech companies -- conversion of the consolidated financial statements prepared according to the Czech accounting standards to the consolidated financial statements prepared in accordance with IFRS.

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Bělovská, Iva. „Konverze účetní závěrky sestavené podle ČÚS na IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16982.

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The thesis' purpose is to familiarize the reader with the basic differencies between czech accounting law and IFRS. The first part focuses on czech financial statements as compared with IFRS financial statements, then deals with some of the crucial divergences between Czech accounting standards and IFRS. There is an example from practice at the end of the thesis that should help easier understanding of the theory.

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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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Hofmannová, Zuzana. „Srovnání účetní závěrky dle IFRS a české legislativy a dopady na finanční analýzu“. Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150248.

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The aim of this thesis is to compare the financial statements presented in accordance with Czech Accounting Standards and with IFRS. The theoretical part is focused on the analysis and comparison of the requierements of IFRS and Czech Accounting Standards on the financial statements with emphasis on crucial differences between the two accounting systems. The main focus of the theoretical part is concentrated on the presentation and measurement of the most significant assets and liabilities. The second part deals with the comparison of the informative value of the financial statements prepared in accordance with Czech Accounting Standards and IFRS. It describes the impact of different accounting system on the picture of the financial situation and company performance on the example of České dráhy, a. s. This section begins with the evaluation of changes in values of absolute indicators based directly on the financial statements. The final part clarifies the effects of the transition on IFRS on results of methods of financial analysis. The evaluation of the format and contents of the financial statements is also included.

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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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Zachová, Veronika. „Využití účetních informací ve finanční analýze“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16661.

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The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.

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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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Cvik, Pavol. „Využití účetních dat ve finanční analýze“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76259.

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This paper is about usage of accounting information in financial analysis. In the first part financial statements under Czech Accounting Standards and under International Financial Reporting Standards are described. The most important differences are discussed. In the second part methods of financial analysis are explained. In the third part practical financial analyses are done for the companies Vodafone Czech Republic, a.s. (reports under CAS) and Telefónica O2 Czech Republic, a.s. (reports under IFRS). Main differences in financial analysis which rise from different accounting standards are discussed.

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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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Kolářová, Petra. „Final accounts in the Czech Republic“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11109.

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The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

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Mráz, Matěj. „Proces přechodu společnosti z IFRS na české účetní předpisy“. Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-207054.

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This thesis deals with the process of transition from IFRS to the Czech accounting regulations. This issue is currently insufficiently addressed and poses for businesses that would address the transition, considerable difficulties. The thesis points to basic differences in the approaches of both GAAP. They are generally described in the first part theoretical. In the second part, practical, is an analysis of selected items in the financial statements, and then within a complex sample illustration of the differences and illustrate their transfer to the fictional company.

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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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Cernenco, Marina. „Konverze účetního výkaznictví podle ČÚS a US GAAP a jeho vliv na investorské rozhodování“. Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165434.

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This thesis examines the influence of financial reporting on present and potencial investors and creditors, in the context of the comparison of requirements and accounting policies applied by national regulations and U. S. GAAP. The comparison is done in the framework of the conversion of financial statements which is essensial for Czech companies simultaneously following different accounting principles. The theoretical part is devoted to examining the influence and role of financial statements prepared in accordance with accounting regulations and U. S. accounting standards, with a more detailed analysis of selected accounting areas of. Attention is also paid to the conversion process, possibilities of its implementation as well as limitations and problems associated with it. Based on the teoretical part the analysis of the conversion process is done on the example of a particular company.

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Brejchová, Lenka. „Srovnání účetní závěrky podle českých účetních předpisů vzhledem k IFRS“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4979.

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This thesis engages in financial statements in comliance with the Czech accounting regulations as compared with the IFRS. In the first part there is information about financial statements set in comliance with the Czech accounting regulations and about the events after the reporting period. Second part engages in financial statements set up in comliance with IFRS and also the events after the reporting period. In the third part are the preparatory working for the compilation of financial statements described.

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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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38

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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39

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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40

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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41

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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42

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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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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45

Hučková, Hana. „Mezinárodní standardy účetního výkaznictví podniku“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221960.

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The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.

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46

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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47

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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48

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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49

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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50

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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Dissertationen zum Thema „Czech consolidated financial statements“

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