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Dissertations / Theses on the topic 'Consolidated of financial statement'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

Zajičková, Ľubica. "Metodika rozšíření konsolidačního celku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417379.

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This master's thesis deals with the methodology for Enlargement of Consolidated Group. The national regulation gradually takes over several terms contained in International Financial Reporting Standards, but there are still a few differences between these systems. The definition of consolidation under IFRS and other related regulations is considerably more complex and handle the situations that are neglected in Czech legislation. Theoretical part is oriented on the given issue both from the point of view of IFRS and Czech legislation.
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Kuchtová, Simona. "Outsourcing sestavení konsolidované účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82018.

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Most of international groups are obliged to create and report consolidated financial statements. In this thesis, I will describe and analyze essential principles and procedures for groups when creating consolidated financial statements according to existing norms and regulations. Furthermore I will present modifications and rules for groups that report their individual financial statements according to Czech legal norm, but consolidate according to International Financial Reporting Standards.
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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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4

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 prepara
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Kvasová, Daniela. "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-449773.

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This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.
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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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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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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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9

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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11

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
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12

Kliglová, Marta. "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-417350.

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The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.
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13

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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Píšová, Klára. "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-399514.

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The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in 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 consolidated financial statements.
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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 ha
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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 ar
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18

Blaženec, Jakub. "Analýza výkonnosti skupiny podniků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224667.

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Master´s thesis deal with performance analysis of a group of companies. It is divided into several parts. The first part is focused on theoretical bases describing a group of companies, the consolidated financial statement and financial analysis for the consolidated financial statement. The second part deal with practical application of financial analysis group of companies. The thesis also contains analysis of problems and proposals for improving the economic situation of a group of companies.
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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
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Suchá, Martina. "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-417389.

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The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.
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21

Kanuščák, Marek. "Rozvoj modelu MBI v oblasti podpory finančnej konsolidácie na platforme CPM." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203798.

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This thesis occupies with the issue and support of financial consolidation platform CPM (Corporate Performance Management). The aim of this thesis is the creation of tasks related to the lifecycle of the project implementation of CPM solution to support financial consolidation in sufficient detail for the development of a MBI model (Management of Business Informatics). This thesis also occupies with the detailed processing of key activities and links with the existing MBI environment. The theoretical part deals with analysis of the available resources, it describes the process of financial con
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22

Ašenbrenerová, Petra. "Účetní řešení pro nabývání dceřiných jednotek." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142153.

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Diploma thesis deals with accounting treatment for acquisition of subsidiaries. Accounting treatment is shown at the level of consolidated financial statement in accordence with the current version of IFRS. At the beginning of the thesis are briefly state the reasons for the business combination and then is described single control model under IFRS 10. The following are the common elements of the accounting treatment for all possibilities of acquisiton of subsidiaries. The next chapter is devoted to the options of acquisition of subsidiaries. The chapter deals with an acquisition achieved in s
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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 purpos
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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<br>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 apres
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Bohuslavová, Petra. "Konsolidovaná účetní závěrka." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223784.

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This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with
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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
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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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Peňázová, 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-417385.

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The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.
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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 ne
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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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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
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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 o
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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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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
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Holmberg, Linda, and 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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<p>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
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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
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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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Čadová, Michaela. "Návrh změny metody konsolidace u vybraného konsolidovaného celku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317090.

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The topic of this thesis is a consolidation of the financial statement. Thesis contains basic theoretical approaches related to consolidated financial statements, which are then applied in its practical part. Aim of the analytical part is to assess the current state of the company, containing original consolidation methods used for a consolidation of the financial statement. In the last part of this thesis a new consolidation method is being applied, followed by the evaluation of an impact this new method has on the general economical situation of the whole consolidated group.
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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 object
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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. T
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44

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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45

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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46

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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Polášková, Andrea. "Vliv zúžení konsolidačního celku na ekonomickou situaci koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399704.

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The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern.
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48

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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Vlašicová, Iveta. "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-417388.

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The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.
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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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