|
|
Financial analysis
Jelínková, Eliška ; Rauš, Jiří (advisor)
This paper focuses on the financial analysis. It is a description of subject matter and purpose, users and methods. There is also practical part with analysis of a selected company.
|
|
|
Financial analysis
Krahulcová, Lucie ; Rauš, Jiří (advisor)
This paper focuses on financial analysis. The theoretical part is concerned with the fundamental terms, what the financial analysis is, users and methods. The second part is practical, where the theoretical knowledges are applied on the real company.
|
|
| |
|
|
Measurement and reporting of securities in the Czech Republic; international principles comparison
Liptáková, Dana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
|
|
|
Transitions between tax evidence and accounting records
Potočková, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
This thesis is focused on transitions between the tax registers and bookkeeping. It also details the transitions to the flat expenditures. The aim of this thesis is to find and explain the correct procedures for difficult situations that may arise related to the transition. The thesis also includes a practical example of the transition from the tax records to a flat expenditures, including completing the necessary forms for proper authorities.
|
|
|
Presentation of non-current tangible assets in accounting according to Czech legislation and IAS/IFRS
Lachoutová, Marie ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
|
|
|
The financial analysis of the company Pivovary Staropramen a.s
Lupusoru, Elena ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
The goal of the thesis is to analyze the financial situation of the company Pivovary Staropramen a.s. and to establish its efficiency for the needs of the management. Using the methods of financial analysis, the thesis means to identify the factors which determined the present financial results and find such solutions, that would lead to the improvement of the company results for the future.
|
|
|
Problems of inventory and their evaluation according to valid Czech legislation and IAS/IFRS
Nakládal, Lubomír ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
|
|
|
Financial analysis
Drobná, Michaela ; Rauš, Jiří (advisor)
This thesis is devoted to the financial analysis, which is a necessary part of the management of almost every company. At first I try to explain a basic idea of financial analysis, statements and users, who are interested in. Next issues are methods used in the financial analysis. At least, the part is given to financial analysis in the practice. I use statements from 2003 to 2007, one of this year was 18 months long.
|
|
|
The Financial Analysis of a Company
Malík, Miroslav ; Rauš, Jiří (advisor)
This bachelor thesis contains a theoretical interpretation of a financial analysis, financial statements, users of financial analysis, indicators, basic processes of an elaboration of a financial analysis. The other part of bachelor thesis, a practical part, uses this theoretical knowledge to design an external financial analysis of a company. The company Iveco Czech Republic, a. s. became an analysed company. This bachelor thesis even contains concrete proposals and recommendations for improving or stabilization of a financial situation of the company.
|
guest ::
