| Abstract [eng] |
The purpose of this Master's work is to develop a methodology for the consolidation of financial statements in different ways of forming business combinations. The work consists of three main parts: literature analysis, study and its results and conclusions. The literature analysis looks at theoretical aspects of consolidation. The main criteria under which the obligation to draw up consolidated accounts arises, the stages of drawing up consolidated accounts are identified and described, and the concepts of consolidated financial statements, business combination and control are defined. The methodology of empirical research prepares the architecture of empirical research and describes the selected methods of study. Part of the study was carried out using a case study and an expert assessment. The case study has led to a distinction between the main consolidation procedures and the establishment of primary and secondary consolidation schemes. An expert assessment has been carried out with a view to purifying the specificities of consolidation during the initial and secondary consolidation in different forms of business aggregation and to assessing the practical feasibility of the established schemes. The results are summarised and systematized. A universal model has been developed on the basis of the results. |
