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Comparison of the purchase and deposit business establishment (accounting solution)
Zelená, Michaela ; Vomáčková, Hana (advisor) ; Míková, Marie (referee)
This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards
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Financial resources to funding retirement age
Zelená, Michaela ; Daňhel, Jaroslav (advisor) ; Tuček, Miroslav (referee)
The target of this graduation thesis is to analyze options you have in order to ensure additional financial resources in retirement age. Public pension system is unsustainable. Pension replacement rates by earnings are unsatisfactory. It is necessary to create a financial reserve individualy. From a financial sphere life insurance and additional pension insurance are offered. It is a state contribution which makes them profitable. Also Life cycle fund is an interesting way especialy in long run. From real investment sphere alocation into real estates or small solar power station with state garanties seem to be very convenient. Investment into descendants are disappreciated nowadays, but it is historical tested way of creation added resources in retirement age.
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Životní pojištění a penzijní reforma
Zelená, Michaela ; Daňhel, Jaroslav (advisor)
Práce se věnuje analýze soukromého životního pojištění a penzijního připojištění jako produktů tvorby finančních rezerv na stáří.Zabývá se také demografickým vývojem jako důležitým činitelem ovlivňujícím fungování a stabilitu důchodového systému. Na základě demografické predikce je poukazováno na nezbytnost reformních kroků podstupovaných s cílem zamezení plýtvání veřejnými financemi a zefektivnění důchodového systému, ale také podporovat soukromé důchody.
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