Group accounting: impact of consolidation on subsidiary and parent statutory accounts – Bc. Katsiaryna Sevastsyan
Bc. Katsiaryna Sevastsyan
Bachelor's thesis
Group accounting: impact of consolidation on subsidiary and parent statutory accounts
Group accounting: impact of consolidation on subsidiary and parent statutory accounts
Abstract:
This thesis aims to investigate the importance of comparing separate and consolidated financial statements of a parent and a subsidiary. Specifically, this research seeks to explore the reasons for comparing these statements, including identifying intercompany transactions, assessing subsidiary performance, understanding consolidated financial performance, and ensuring compliance with accounting standards …moreAbstract:
This thesis aims to investigate the importance of comparing separate and consolidated financial statements of a parent and a subsidiary. Specifically, this research seeks to explore the reasons for comparing these statements, including identifying intercompany transactions, assessing subsidiary performance, understanding consolidated financial performance, and ensuring compliance with accounting standards …more
Language used: English
Date on which the thesis was submitted / produced: 28. 4. 2023
Identifier:
https://is.muni.cz/th/xtpl2/
Thesis defence
- Date of defence: 14. 6. 2023
- Supervisor: Ing. Oleksandra Lemeshko
- Reader: Ing. Bc. Jana Hvozdenská, Ph.D.
Citation record
ISO 690-compliant citation record:
SEVASTSYAN, Katsiaryna. \textit{Group accounting: impact of consolidation on subsidiary and parent statutory accounts}. Online. Bachelor's thesis. Brno: Masaryk University, Faculty of Economics and Administration. 2023. Available from: https://theses.cz/id/mi9eby/.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakultaMasaryk University
Faculty of Economics and AdministrationBachelor programme / field:
Business Management and Finance / Business Management and Finance
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