Analýza a zhodnocení procesu konsolidace u vybraného podnikatelského subjektu

Abstract

The main topic of this diploma thesis is to clear the consolidation process with subsequent analysis and evaluation of the consolidation process in a selected business company in the last three years (2016-2018). The theoretical part is about the meaning and characteristics of the consolidated financial statements and the consolidation process. The practical part contains an analysis of consolidation rules in a selected business company and selected items of the consolidated financial statements followed by financial analysis of the economic situation in a selected business company.