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Metodika rozšíření konsolidačního celku / Methodology for Enlargement of Consolidated Group

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:417379
Date January 2020
CreatorsZajičková, Ľubica
ContributorsHala,, Filip, Pěta, Jan
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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