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Proposal for a Change in Consolidation Method for the Selected Group

By Nikola Mrkvicová


The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group

Topics: substantial influence; finanční analýza; consolidation group; Konsolidovaná účetní závěrka; parent company; konsolidační celek; metody finanční analýzy.; Consolidated financial statements; decisive influence; methods of financial analysis.; konsolidační rozdíl; dceřiný podnik; mateřský podnik; subsidiary; společný vliv; the joint effect; financial analysis; level of impact; goodwill; míra vlivu; metody konsolidace; podstatný vliv; rozhodující vliv; consolidation methods
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
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