Srovnání české a mezinárodní úpravy konsolidované účetní závěrky

The diploma thesis maps a treatment of selected areas of the preparation of consolidated financial statements in terms of IFRSs and Czech accounting legislation, compares them and also subsequently evaluates them. Given that the regulation of the consolidated financial statements in the Czech legislation is not taken in account enough, the main purpose is to suggest appropriate complements inspired by effective treatment in IFRSs in selected areas. The thesis is divided into seven parts. The first part outlines a content and a meaning of the consolidated financial statements. After that the legislation and the standards that govern these problems in the Czech Republic and also in an international environment are revised. The third chapter deals with starting points for preparation of a consolidated financial statements. In following chapters there are theoretically discussed and on practical examples demonstrated consolidation procedures applied in connection with acquisition of a subsidiary, both in the single and in the gradual acquisition, and also with the consolidation in the post-acquisition period. The last chapter is devoted to the consolidated statement of changes in equity that serves as a tool for displaying of property transactions, including the example completed by its compilation. Selected chapters are accompanied by ilustration from the consolidated financial statements of existing companies.