Browsing by Author "Skálová, Šárka"
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- ItemKonsolidovaná účetní závěrka společnosti LIF, a.s.(Technická Univerzita v Liberci, 2008) Skálová, Šárka; Malíková, OlgaThis diploma thesis deals with the problematics of financial statements consolidation. To be specific, it is a suggestion how to work out the consolidated financial statements of the company LIF, a.s., for 2006. First, the theoretical and legislative aspects of consolidation are analyzed as well as the procedure of creating the consolidation. Next, the whole consolidated unit, containing 14 companies, is characterised. Individual companies are shortly described. The next chapter involves the particularity of consolidated financial statements of LIF, a.s. The fifth chapter analyses the specific process of reaching the consolidated financial statements of LIF, a.s., for 2006. The fundamental process of consolidation is stated here as well as the method of equivalence consolidation and the full consolidation method. The resultant consolidated statements are enclosed in the supplementary materials.
- ItemProdej bytového textilu v Liberci. /The sale oSkálová, Šárka