National Repository of Grey Literature 14 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Portfolio diversification
MUSILOVÁ, Jana
This master thesis is focused on portfolio diversification. In the Czech Republic, the majority of the population still deposits their free funds to current accounts, but the yield is not sufficient to cover the devaluation caused by inflation. In addition, investments in securities enable these funds to be better valued (naturally with a higher risk). The aggregate of all investments is called the investment portfolio. Harry Markowitz is the founder of modern portfolio theory. The aim of the thesis is to compile an optimal portfolio from chosen financial assets. The theoretical part of the thesis describes the terms such as the financial market, its nature and function and the basic elements of the investment strategy - profitability, risk and liquidity. On top of that, this part describes problems of portfolio theory with a focus on the Markowitz model of optimization. In total 15 stocks-issuing companies are selected from various industries. These companies are traded both on the Czech and American stock markets. The practical part is focused on creating optimal portfolio of selected financial assets. For different attitudes of the investor to risk and its selected strategy the optimal portfolio according to Markowitz is compiled. The weights of individual securities are determined as well as the yield and risk of the portfolios created and an effective boundary is demarcated.
Loans in accounting of commercial banks
Macháňová, Alena ; Novotný, Jan (advisor) ; Procházka, David (referee)
This thesis deals with reporting of loans by commercial banks in accordance with rules imposed by the International Financial Reporting Standards. In the interest of better understanding of the issues by the reader, more complex calculations and accounting procedures are accompanied by practical examples. The thesis also includes research of the financial statements of some Czech banks, which aims to show the application of accounting procedures specified in the theoretical part.
Development of savings and household financial assets in 1993-1998
Čutková, Jindra
This paper analyzes and evaluates the development of savings and household financial assets for a period of five years. And consider the changes that must be made, and the conditions that must be met for entry into the European Union.
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Recognition and valuation of financial assets according to Czech accounting standards and IFRS
Vladicescu, Andrei ; Vašek, Libor (advisor) ; Dvořáková, Dana (referee)
The thesis is focused on the treatment of long-term tangible assets in IFRS and Czech accounting legislation, and discusses the issue of its reporting and valuation.
Changes in the reporting of financial assets due to the development of International Financial Reporting Standards
Slavíková, Nela ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This final thesis deals with the reporting and measurement of financial assets under IAS 39 and IFRS 9. Besides the basic characteristics of financial instruments, there is a comparison of the two standards and the reasons which prompted the IASB to create a new standard. All work is supplemented by practical examples mainly on revaluation of financial assets.
Financial Instruments in Bank Accounting
Miková, Tereza ; Strouhal, Jiří (advisor) ; Unzeitig, Martin (referee)
Topic of the master thesis is the Financial Instruments in Bank Accounting. The master thesis looks at bookkeeping and accounting of financial instruments in international financial reporting standards context. The main reporting standards which are discussed in the paper are: IAS 32, IAS 39, IFRS 7 and IFRS 9. In the first part, the reporting standards impact on banks as commercial subjects, legislation of bank operations, financial instruments and accounting in both a national and international context are presented. The focus of master thesis is examined in the second and third sections where financial instruments are discussed in detail and their characteristics, initial recognition, subsequent measurement and accounting are also examined. The next topic is the issue of the reclassification of financial instruments and their impairment is discussed. The forth part of the thesis examines IFRS 7. The standard has claims on the disclosure of financial instruments in both the statement of financial position and statement of comprehensive income. IFRS 7 also has claims on related areas including disclosure of credit, liquidity and market risk. The last part deals with news in the examined area where the main focus is IFRS 9.
The regulation of financial assets in the financial statements according to IFRS
Shagatay, Samal ; Vašek, Libor (advisor)
The aim of this work is to review the issue of financial assets reporting in financial statements made in accordance with International Financial Reporting Standards. The objectives are in particular to explain the basic terms, to present the financial assets classification, valuation methods and their subsequent recognition in agreement with categories. In the end there are also described the requirements for disclosure in the financial statements. The benefit of the work is a detailed display of the issue of financial assets, including changes associated with the publication of the new IFRS 9: Financial Instruments. The work includes a set of exercises and the practical demonstrations from the financial statements of Al Dhafra Insurance Company P.S.C.
Working Capital Management in the company Krnovské opravny a strojírny s.r.o.
Šimíček, Jakub ; Kislingerová, Eva (advisor) ; Bezruč, Petr (referee)
The aim of this thesis is to analyze the management of working capital in Krnovske opravny a strojirny s.r.o. and to find possible ways to improve and streamline its management. Through the analysis of individual component of working capital, evaluation of processes affecting the cash conversion cycle, analysis of working capital as a whole and via comparison with its five biggest competitors, it was suggested to take appropriate measures and that would enable the company to manage working capital more effectively going forward, realize savings and subsequently increase its value.
Accounting and tax implications of tangible and intangible fixed assets
Říhová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.
Intangible assets in globaly accepted accounting systems
Slepičková, Lenka ; Krupová, Lenka (advisor) ; Orlická, Kateřina (referee)
The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.

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