This master thesis deals with the issue of consolidated financial statement. It is focused on incorporating of a new subsidiary item into the consolidation using the equivalent method. Subsequently, the performance of the newly formed group is assessed in comparison with the original consolidation unit. Throughout the theoretical part chapters, all significant principles, procedures and methods of the financial statement consolidation are described and analyzed. In practical part, the results of the consolidated financial statement are inerpreted and analyzed. The very last part of the thesis contains proposals to improve and increase effectivity of the group of companies.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:225011 |
| Date | January 2015 |
| Creators | Lungová, Monika |
| Contributors | Holeček, Libor, Fedorová, Anna |
| 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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