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Relevant bibliographies by topics / Czech consolidated financial statements

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Academic literature on the topic 'Czech consolidated financial statements'

Author: Grafiati

Published: 28 June 2021

Last updated: 15 February 2022

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Journal articles on the topic "Czech consolidated financial statements"

1

Rajchlova, Jaroslava, Anna Fedorova, Kristina Somerlikova, Libor Grega, and Veronika Svatošová. "Assessing the existence of synergistic effect in the consolidated accounting entities in the Czech Republic." Investment Management and Financial Innovations 15, no. 2 (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 synergisti

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Rajchlová, Jaroslava, Anna Fedorová, Kristina Somerlíková, and 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, no. 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 Ans

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Gláserová, Jana, Milena Otavová, Anna Bušovová, and 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, no. 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 Direct

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GAVUROVA, Beata, Jaroslav BELAS, Kristina KOCISOVA, and Tomas KLIESTIK. "COMPARISON OF SELECTED METHODS FOR PERFORMANCE EVALUATION OF CZECH AND SLOVAK COMMERCIAL BANKS." Journal of Business Economics and Management 18, no. 5 (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 a

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Bohušová, Hana. "Construction contract revenue recording comparison." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 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

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Loveday, Paula. "Consolidated Financial Statements." Australian Economic Review 26, no. 4 (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, no. 17-18 (October 1, 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 impro

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Мусипова, Лэйля Камаровна. "PROCEDURES FOR PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 2(54) (June 25, 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 предст

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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 curren

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Zelenka, Vladimír. "Typology of Concepts of Consolidated Financial Statements." Český finanční a účetní časopis 2012, no. 1 (2012): 52–63. http://dx.doi.org/10.18267/j.cfuc.302.

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Dissertations / Theses on the topic "Czech consolidated financial statements"

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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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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

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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 relati

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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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Books on the topic "Czech consolidated financial statements"

1

Tan, Liong Tong. Consolidated Financial Statements. 6th ed. CCH, a Wolters Kluwer Business, 2011.

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Tan, Liong Tong. Consolidated financial statements. CCH, a Wolters Kluwer Business, 2013.

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

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Chitty, David. Model group financial statements. Accountancy Books, 1998.

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

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

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

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

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

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

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Book chapters on the topic "Czech consolidated financial statements"

1

Gluzová, Tereza. "The Revised Control Concept in the Consolidated Financial Statements of Czech Companies." In New Trends in Finance and Accounting. 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. 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. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_7.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Consolidated financial statements." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_9.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Consolidated financial statements." In Business Accounting. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_8.

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

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

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Carini, Cristian, and Claudio Teodori. "Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements." In Financial Sustainability of Public Sector Entities. 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. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_37.

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Bauer, Kinga, and 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. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_18.

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Conference papers on the topic "Czech consolidated financial statements"

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Çürük, Turgut, and 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 acc

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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). Atlantis Press, 2019. http://dx.doi.org/10.2991/cssdre-19.2019.128.

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Generalova, Natalia, and 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). 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, and 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). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200423.038.

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Pletnev, Dmitri, Ekaterina Nikolaeva, and 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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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 2004-2

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Reports on the topic "Czech consolidated financial statements"

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Consolidated financial statements for fiscal year 1996. Office of Scientific and Technical Information (OSTI), 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), 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), 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), 1999. http://dx.doi.org/10.2172/334262.

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