Analýza a komparace procesu konsolidace u podnikatelských subjektů a ve veřejné správě
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the thesis is to define the consolidated financial statements
for business entities and public administration. Further clarify the consolidation process for business entities and public administration, and point out the similarities and differences between these processes. Part of the thesis is demonstrative examples of the consolidation process for business entities and financial statements for the Czech Republic from 2016.
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consolidation, consolidated financial statements, consolidating entity, consolidated entity, state summary statements