Řešení pokročilých vzájemných vazeb mezi jednotkami zahrnutými do konsolidované účetní závěrky

This thesis addresses the issue of consolidated financial statements in cases of more complex ownership structures within corporate groups. It focuses on specific types of relationships between entities—direct, indirect, reciprocal, and circular links—and their impact on the application of the full consolidation method and the equity method. The aim of the thesis is to analyze the relevant provisions of both Czech accounting regulations and international IFRS standards and to assess their applicability to complex group structures. An integral part of the thesis is the development of model examples that demonstrate the calculation of effective ownership interests, goodwill, non-controlling interests, and the allocation of acquisition cost. The thesis presents possible interpretative approaches and highlights areas that are not explicitly addressed in current legislation and thus require professional judgment. The findings of this work may serve both as a basic methodological guide and as a tool for improving the clarity of financial statements for their users.