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Accounting for securities
Ibehej, Jan ; Strouhal, Jiří (advisor) ; Votoček, Filip (referee)
My work focuses on legal and accounting definition of securities distributed according to the type, form and other factors.It will focus in particular on simplification of stocks and bonds, their measurement and reporting. Work also includes a simlified example, which compares the methods of valuation of securities in accordance with IFRS applicable to their different impacts on basic finacial indicators. At the conclusion I tried to briefly compare the international financial system IAS/IFRS and US GAAP, and I added some informations from the securities trading and publishing.
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Comparation of activities of bank securities dealers in Czech Republic
Šimunek, Martin ; Veselá, Jitka (advisor)
This bachelor thesis is devoted to banks as securities dealers on Czech market. It is focused on activities of banks in the segment of investment banking. The main aim of this thesis is complex characteristics of bank as a securities dealer in Czech Republic. First part looks at investment instruments and services that bank has available and can offer. Second part analyses present bank sector and securities dealers market in Czech Republic. Part three compares activities of four chosen bank subjects.
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Analysis and accounting of firm financial assets
Kačur, Branislav ; Svoboda, Michal (advisor)
The thesis focuses on the basic types of financial assets and their accounting methods that are used in the firm. The first part describes money and its accounting method at the box office both domestically and foreign. Other chapters of this part are valuables, bank accounts and the accounting method of this property, characteristic of short-term securities and various operations related to inventory and impairment allowances in financial assets. The second part focuses on transactions related to securities as long-term financial instrument. All sections of this work is enriched by various examples contains the basic accounting procedures, which are mainly used in the Czech Republic.
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Debt securities - a comparison of adjustment in CAS and IFRS
Chung Thi Huong, Giang ; Procházka, David (advisor)
The aim of this bachelor thesis is to compare the differences between Czech Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) for accounting and reporting of debt securities. The work contains a brief description of the regulation of accounting in the Czech Rep. and the main features of IFRS. The first part focuses on the structure and accounting procedures relating to financial assets within the CAS. The second part deals with the classification, valuation and reporting of financial assets as required by IFRS. A separate part is a summary of all debt securities in the Czech Rep., including their recognition and measurement from both the accounting systems. The thesis is supplemented with practical examples and illustrative diagrams, which allow easy understanding of the differences described.
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The Accounting of Securities
Vlčková, Martina ; Ištvánfyová, Jana (advisor) ; Mezerová, Jana (referee)
The aim of this text is to describe questions of securities in the Czech republic. Characteristics of individual kinds of the securities and their dividing are mentioned here. My attention is mainly addressed to stocks, obligations, bills of exchange and cheques. Farther I am engaged in accounting of the securities and their evaluation to balancing day. There are specific accounting examples of particular securities in the end. Also I talk about financial crisis and its impact on the securities.
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Stock Markets from the point of view of Informatics
Neumann, Jiří ; Pokorný, Pavel (advisor) ; Votava, Libor (referee)
This diploma thesis comprise description and comaparison of main international stock exchanges and their indexes, also Czech stock exchange, activities connected to trading on stock exchange, instruments used for trend setting, potency of statistical estimation of exchange rates and evaluation of available virtual trading in securities as an instrument for beginning investors.
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Securities in accounting
Gronichová, Monika ; Strouhal, Jiří (advisor)
This bachelor thesis characterizes securities themselves. It deals with accounting, reporting and valuation of securities according to Czech legislation and International Financial Reporting Standards. The first part is mostly theoretical. The second part focuses on shares, bonds and bills of exchange and is supplemented with factual examples.
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