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Equity securities from the point of view of an investor and issuer in the Czech Republic
Leová, Hai Anh ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on deeper understanding of equity securities in theory and practice in accounting. The objective is to summarize an accounting methodology by describing the most common examples from the point of view of an issuer and an investor. In order of a correct inclusion is the beginning about basic classification of a security market into its segments and its description. Continued by wider characterisation of functions and rights, that are being established by possession of equity securities. In other words, how and in what way can a proprietorship of equity securities be reflected in accounting. For better understanding is this thesis concluded with practical part, based on financial statement analysis of top 100 Czech companies. The aim is to determine, what is a ratio of each individual valuation methods chosen by selected companies.

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