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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:319438 |
| Date | January 2017 |
| Creators | Totková, Kamila |
| Contributors | Kubovic, Pavel, 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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