Group accounting: impact of consolidation on subsidiary and parent statutory accounts

Bc. Katsiaryna Sevastsyan

Bachelor's thesis

Anotácia:

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.

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.

Keywords

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

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 28. 4. 2023

Obhajoba závěrečné práce

• Obhajoba proběhla 14. 6. 2023
• Vedúci: Ing. Oleksandra Lemeshko
• Oponent: Ing. Bc. Jana Hvozdenská, Ph.D.

Masaryk University

Faculty of Economics and Administration

Bachelor programme / odbor:
Business Management and Finance / Business Management and Finance