The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153531 |
| Date | January 2013 |
| Creators | KYJOVSKÝ, Jindřich |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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