Most of international groups are obliged to create and report consolidated financial statements. In this thesis, I will describe and analyze essential principles and procedures for groups when creating consolidated financial statements according to existing norms and regulations. Furthermore I will present modifications and rules for groups that report their individual financial statements according to Czech legal norm, but consolidate according to International Financial Reporting Standards.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:82018 |
| Date | January 2010 |
| Creators | Kuchtová, Simona |
| Contributors | Pelák, Jiří, Hubalová, Štěpánka |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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