This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:224804 |
| Date | January 2015 |
| Creators | Kabeláková, Simona |
| Contributors | Baranyková, Michaela, Křížová, Zuzana |
| 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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