Meluzín, D. The impact of new accounting adjustments in the consolidated finan-cial statements in Czech Republic. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on consolidated financial statements. The theoretical part of the thesis defines the legal regulation of the consolidated financial sta-tements and the concepts related to the topic with a focus on the full consolidation method. Further, the definition of consolidation in international legislation is described. The practical part is targeted on the analyzing of individual financial statements based on which consolidated financial statements are prepared using the full consolidation method. Furthermore, the financial analysis to identify the impact of consolidation on selected indicators is used. In the last part of thesis, the results of the work are evaluated and recommendations for improving the repor-ted financial results within the financial analysis are proposed.

The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.

The goal of this thesis is to identify the problems of group audits and approach to solving individual problems areas. This thesis describes the contents of group audit manuals, which are not publicly available, and contributes to the understanding of the processes by which a group of auditors shall proceed in their work.

The master’s thesis aims to evaluate the existence of the financial synergistic effect concerning consolidating companies in the construction industry area. For this purpose three appropriate financial indicators, which are to be calculated separately for the parent company and the concern, will be proposed. The subsequent comparison of these values will enable us to determine if the positive financial synergistic effects were achieved in the researched area.

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.

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.

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.

This diploma thesis deals with consolidated financial statements, their requirements, methods of consolidation and elimination of mutual relations. The consolidation group and consolidated financial statements are established on the basis of theoretical knowledge. The evaluation and suggestions for improvement of financial situation of consolidation group is based on financial analysis of consolidated financial statements.

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.

The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.