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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The effect of using Czech accounting principles and IFRS on the analysis of the financial performance of the company ČD Cargo
 Zachar, Dávid ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
This study sought to analyze and compare financial statements prepared in accordance with IFRSs and Czech accounting principles of the company ČD Cargo focusing on the impact of the results of the financial analysis. Basic characteristics of IFRSs and Czech accounting principles are defined and described in the thesis. Emphasis is placed on the most contrasting rules of the systems. Different methods of financial analysis, their use, and informative value are characterized in the next section. Consequently, the methods have been applied and the results are shown with differences based on specific accounting harmonization. The aim is not only to show different results of the financial analysis, but to also explain the reasons behind the differences, based on the applied rules.
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Financial analysis of Orava water company
 Zachar, Dávid ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
This study sought to analyse the development of Orava water company during the period 2006 -- 2010, focusing on anticipation of further development in the near future. Various methods of analysis, their use and values are defined and described in this work. Emphasis is placed on procedures and methods to help clarify the financial situation of the company. Consequently, individual models of analysis have been applied. The aim is not only to identify the threat of possible bankruptcy but to also determine likely future developments. Based on the analysis, solutions for further direction are provided, leading to the higher satisfaction for stakeholders and especially shareholders.
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3 Zachar, Dominik
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