Consolidated financial statements

Bachelor thesis, Master thesis Czech RESTRICTED
Blaha, Miroslav (2010)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: control; consolidated financial statements; consolidation; konsolidace; konsolidovaná účetní závěrka; ovládání | konsolidace; consolidated financial statements; consolidation; účetní závěrka; financial statements; konsolidovaná účetní závěrka | conception; míry vlivu; consolidated financial statements; metody konsolidace; consolidated group entities; systém konsolidace; konsolidovaná účetní závěrka; subjekty konsolidačního celku; extent of influence; consolidation methods; systems consolidation; koncepce | koncepce konsolidace; consolidated financial statements; consolidation; konsolidace; concepts of consolidation; konsolidovaná účetní závěrka | Parent house; Daughter company; Consolidated financial statements; dceřiný podnik; konsolidovaná účetní závěrka; mateřský podnik
    acm: Hardware_GENERAL

This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.
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