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.

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.

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.

The theme of this diploma theses to consider existence of financial synergic effects for to companies from Czech Republic, which are operating in the field of national economy sector – transport and storage. Financial indicators (based on accounting statements and other information) will be used for reviewing financial synergy effect in consolidated entity.

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.

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.

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.

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.

El motivo de la presente investigación parte a raíz de cimentar estructuras en un suelo arcilloso, para lo cual nos enfocaremos en el principal problema del suelo que es enfrentar y evitar que se produzcan asentamientos de gran magnitud que puedan dañar la estructura de manera que dificulte o afecte sus funciones. Ante este problema, la presente investigación tiene como propósito identificar y describir las características físicas del suelo fino de la zona de Sagari – Cuzco, con el fin de determinar del suelo en mención, el esfuerzo de Preconsolidación, asentamiento y tiempo de consolidación. Con estos parámetros obtenidos podremos tomar las medidas correctivas antes de cimentar en la zona en mención. Mediante los ensayos de laboratorio pertinentes se pudo obtener las características físicas del suelo en estudio; asimismo mediante método de grafico de Casagrande, se puedo determinar el esfuerzo de Preconsolidación del suelo; por otro lado, mediante el método de Taylor podremos conocer la velocidad que demorará en suelo en estar totalmente consolidado. En resumen mediante los ensayos de compresibilidad realizados se pudo conocer que el suelo evaluado se encuentra en la condición de normalmente consolidado; asimismo, de acuerdo a las 04 muestras obtenidas en los distintos puntos de la zona, pudimos observar que el comportamiento y características de todas las muestras son similares en toda la área de estudio, por tanto podemos concluir que en área estudiada tiene un suelo homogéneo a lo largo de toda su extensión. Por tal motivo, para los asentamientos obtenidos en las muestras ensayadas, se propone una solución económica que consiste en la construcción de un terraplén en el emplazamiento previsto, con el propósito de que el terreno blando pueda llegar su estado de totalmente consolidado. The reason for this investigation partly because of cement structures in clay soil, for which we will focus on the main problem that is confronting soil and prevent large-scale settlements that could damage the structure so that difficult or occur affecting their functions. Faced with this problem, this research aims to identify and describe the physical characteristics of fine soil in the area of Sagari - Cuzco, in order to determine the soil in question, the pre-consolidation effort, settlement and consolidation time. With these parameters obtained we can take corrective action before cementing in the area in question. By appropriate laboratory tests were able to obtain the physical characteristics of the soil under study; also by Casagrande method chart it is I can determine the soil preconsolidation effort; on the other hand, by the method of Taylor we know the speed it will take to be fully consolidated soil. In short compressibility by the tests we conducted it was known that the soil is evaluated in the condition of normally consolidated; Also, according to the 04 samples taken at various points in the area, we found that the behavior and characteristics of all samples are similar throughout the study area, so we can conclude that in the study area has a homogeneous soil along its entire length. Therefore, for the settlements obtained in the samples tested, an economical solution that involves the construction of an embankment on the intended location, in order that the soft ground can reach its fully funded status it is proposed.

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.