This master’s thesis deals with a comparison of applied methods of consolidation in connection with evaluation of impact of their difference on a financial situation of capitally connected enterprises through a financial analysis. Theoretical background describes fundamental characteristics of a consolidated financial statement and representative indicators of a financial analysis, but also deals with a procedure of a consolidation. In the practical part of the thesis the acquired knowledge is applied on the evaluation of the current and newly chosen method of consolidation in connection with execution of the financial analysis of both methods. The thesis also deals with the assessment of concrete results and complete evaluation of methods in relation to the financial position and performance of the consolidated enterprise.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:223784 |
| Date | January 2013 |
| Creators | Bohuslavová, Petra |
| Contributors | Bartušek, Antonín, Rajchlová, Jaroslava |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| 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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