Analýza metodických problémů spojených se sestavením konsolidované účetní závěrky

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Taraba, Anna

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

This thesis is aimed at the analysis of methodological problems related to the compilation of the final consolidated financial statement. The theoretical part is devoted to the final consolidated financial statements in general, their characteristics and basic concepts. The main selected problems concerning the consolidated financial statement of WALMARK holding for the period 01.06.2010-31.5.2011 are analyzed in the practical part of this thesis.

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Import 03/08/2012

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the final consolidation accounts, parent company, subsidiary company, group of companies, consolidation unit, consolidation reports, consolidation rules, consolidation procedures, stages of consolidation, mutual transactions

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