|
|
Securities and their accounts
Valjent, Michal ; Cardová, Zdenka (advisor)
The aim of this work is to describe different criterias of securities. Consequential appreciation of securities and puting them into account, which occurs to a variety of accounting situations. In my work I focused on the most extended securities which are stocks, bonds and bills. To conclusion of my bachelors's work I feature continuous example with accounting and appreciation of different kinds of securities.
|
|
|
Accounting for securities
Frišová, Zlata ; Strouhal, Jiří (advisor)
Main purpose of this work is the observation on the term of securities, it further explains valuation and accounting from the point of view of an investor in Czech Republic. Since Czech Republic joined EU, czech accounting methods and IFRS have been progressively harmonized. This thesis including both methods.
|
|
|
Current Problems of Measurement of Financial Securities at Fair Value
Bednaříková, Martina ; Strouhal, Jiří (advisor)
The aim of this work is present to the reader not only the general problems of measurement of securities at fair value, but also show deeper the current problems in financial reporting. These problems are shown in the context of the impact of the global financial crisis, the amended views on the future expected development in the area of financial reporting, especially in the revaluation to fair value.
|
|
| |
|
|
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.
|
|
|
Czech households saving rate and its use on the capital market.
Chaloupka, Martin ; Ježek, Tomáš (advisor) ; Kubelková, Karina (referee)
The main question this master thesis wants to answer is how much from their disposable income the Czech households save and how do they use their savings on the capital market. The thesis analyse situation and trend of the Czech households saving rate, changings of the marginal saving rate and checks in which financial instruments the Czech households alocate their savings. The thesis also focus on comparison of the Czech households data with the foreign households especially with the German, the Belgium and the Britain households as well as with Visegrád group households. Middle part of the thesis contains a forecast of future progress, which is compared with the similar forecast from year 2006, as well as the relationship of the government and the household's savings rate and possibilities and impacts of its regulation.The thesis is finished with the conclusion which summarize the most important results.
|
|
|
Indebtness of Households and Financial Markets Stability
Uhlík, Jan ; Rybáček, Václav (advisor) ; Kuhn, Petr (referee)
During last 20 years there was huge boom in the financial markets thanks to increase of household indebtness. This work studies acceleration of consumer and mortgage debt in EU, USA and Czech Republic during 1990 -- 2007. Due to liberalization and interest rate volatility there was an unprecedented increase of indebtness thanks to very low mortgage interest rates. Goal of this work is to analyze situation in countries, compare developments between them and find similarities which are typical for them. This works also focuses on financial stability in Czech Republic and influence of eventual insolvency on this stability. Besides households there is description of financial markets with mortgage securities and its possible threats.
|
|
|
Valuation to fair value in the accounting system of the Czech Republic
Benáčková, Lenka ; Skálová, Jana (advisor)
I am writting in my bachelor thesis about fair value in our accounting system. The first part is mostly teoretical. It is generally focused on valuation in the accounting, that describes the basic thought, advantages and disadvantages of fair value. The second part is about using fair value in securities and derivates. At the end of this bachelor thesis you can find an example how we can value securities by fair value and before its implementation.
|
|
|
Short-term securities
Buřičová, Lenka ; Skálová, Jana (advisor)
This thesis is focused on the history and present of measurement of short-term securities. There are mentioned specifics of securities denominated in foreign currencies. The thesis also contains tax aspects.
|
|
|
Cenné papíry
Minář, Jan ; Hnilica, Jiří (advisor) ; Smrčka, Luboš (referee)
The Comparison of the Czech and American Private Stock Investor predominantly by means of global part of fundamental analysis in 1994 ? 2008 period. Theoretical part compares the history of both markets, its major stock exchanges and trading-related information. Practical part provides a detailed analysis of these markets followed by discussion about returns, liquidity, risk, intermediaries and other factors influencing investment decisions.
|
guest ::
