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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 …more
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 …more
 

Keywords

Accounting consolidated financial statements group accounting financial analysis parent company subsidiary balance sheet income statement
 
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.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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