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Nexia AP:

Consolidation

Various ownership transactions and enterprise combinations have become an absolutely common part of company lives in today’s economic environment. Among other factors, it is also the accounting and tax legislation that tries to respond to this tendency, of course. The continuing European harmonisation of accounting was reflected in the Czech accounting standards probably in the most significant way just in the field of drawing up of the Consolidated Financial Statements, when the Accounting Act accepts or in some cases even orders to use the International Accounting Standards modified by the European Community law for the purpose of the drawing up of Consolidated Financial Statements and of the Annual Report. Thus appropriate attention finally and quite logically started to be paid to Consolidated Financial Statements in our economic environment and accounting practice as well. The term “Consolidated Financial Statements” is perceived as Financial Statements of a group of businesses (economic grouping of businesses), consolidating the balances of the assets and liabilities and the economic results achieved by the consolidating accounting unit with its shareholding in the other enterprises of the economic grouping of business in question, i.e. the matter concerns Financial Statements of the entire group presented as Financial Statements of a single enterprise. The Consolidated Financial Statements thus serve for an integrated informing of shareholders and other users of such Financial Statements about the financial standing, performance, cash flows and about the management handling of the resources entrusted.

No matter how simple and obvious the definition of the Consolidated Financial Statements may seem to be, the actual process of its formulation involves a lot of difficulties and requires an expert and grounded view of all phases of the drawing up thereof. In the case of the above mentioned obligation of the drawing up of the Consolidated Financial Statements according to the International Accounting Standards, the entire issues of course significantly exceed the limits of their regime included in the Czech Accounting Standards and require a fully separate solution. Even without this “complication”, however, the process of the drawing up of the Consolidated Financial Statements exceeds the limits of a common accounting practice and furthermore requires an expertise in other economic disciplines as well; as an example it is possible to mention the necessity of an expert ascertainment of a fair value of assets and liabilities (carrying out of an expert valuation+ as of the date of acquisition. Without a responsible and qualified approach to individual partial phases of the drawing up of the Financial Statements combined with the ability of a complex view of the Financial Statements being drawn up, it is only very difficult to achieve the required qualitative characteristics of the Consolidated Financial Statements.

Nexia AP a.s. has been dealing, on a long-term basis, with auditor’s verification of Consolidated Financial Statements as well as with provision of comprehensive consultancy during the drawing up of the Consolidated Financial Statements, both according to the Czech Accounting Standards and according to the International Accounting Standards. During this process it makes use of the long-term experience of its employees and of the possibility of use of a wide range of the actively offered services from various economic disciplines. A possibility of assurance of any services concerning consolidation of Nexia AP a.s. is therefore the high expertise, comprehensiveness and professionalism which, in combination of a personal approach, lead to the client’s satisfaction.

Tax consultancy

One of the important obligations of any economic entity is the fulfilment of its financial as well as non-financial undertakings towards the locally competent inland revenue bodies represented usually by tax authorities. ....

Optimisation of accounting from the viewpoint of costs, time of processing and usability of outputs

On the basis of our experience we know that in every company the Financial Director must face, from time to time, pressures on reduction of the costs of his or her section as a section not forming any added value of the company. ...

Bookkeeping

Nexia AP a.s. provided accounting services already from its establishment. In 2005, the partners decided about the move of all accounting orders into the partner’s company INTERNATIONAL ACCOUNTING SERVICES, s.r.o. ...

Všechna data a informace, jež jsou publikována na webových stránkách www.nexiaap.cz, tzn. na doméně nexiaap.cz, jsou chráněna podle autorského zákona č. 121/2000 Sb, ve znění pozdějších předpisů a to v plném rozsahu jako zákonem chráněné autorské dílo (popř. jako autorské dílo souborné). Ochrana se vztahuje na všechna data a informace jak v grafické, tak textové, či jiné podobě.