National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
The concept and types of bills of exchange and promissory notes
Konečná, Veronika ; Zahradníčková, Marie (advisor) ; Čech, Petr (referee)
The topic of my diploma thesis is "The Concept and Types of Bills of Exchange and Promissory Notes". The reason, why I chose this theme, is my interest in business law and in particular in the securities law. However, the main motivation which led me to analyze this legal sphere, were anteriorly my previous work experiences. From the plenty of cases I have had the opportunity to see, emerged for me a surprising conclusion, namely that the participants of the bill relationships are often not in a significant amount familiar with the essential content requirements of a bill of exchange as a security, which in the case concerned led to serious and thoroughly negative consequences. It is obvious that a bill of exchange represents for a general public not easily understandable problematic which requires precision and excellent knowledge of law. For this reason I have paid attention to the issue of essential appurtenances of a bill of exchange whose presence is demanded by law and without their remark a bill of exchange is fundamentally not valid document. The goal of this diploma thesis is to analyze and characterize a bill of exchange as a legal instrument and to define its basic attributes in a view of the fact that in the Bill of Exchange and Cheque Act, not even in other legal rules including...
The concept and types of bills of exchange and promissory notes
Konečná, Veronika ; Zahradníčková, Marie (advisor) ; Čech, Petr (referee)
The topic of my diploma thesis is "The Concept and Types of Bills of Exchange and Promissory Notes". The reason, why I chose this theme, is my interest in business law and in particular in the securities law. However, the main motivation which led me to analyze this legal sphere, were anteriorly my previous work experiences. From the plenty of cases I have had the opportunity to see, emerged for me a surprising conclusion, namely that the participants of the bill relationships are often not in a significant amount familiar with the essential content requirements of a bill of exchange as a security, which in the case concerned led to serious and thoroughly negative consequences. It is obvious that a bill of exchange represents for a general public not easily understandable problematic which requires precision and excellent knowledge of law. For this reason I have paid attention to the issue of essential appurtenances of a bill of exchange whose presence is demanded by law and without their remark a bill of exchange is fundamentally not valid document. The goal of this diploma thesis is to analyze and characterize a bill of exchange as a legal instrument and to define its basic attributes in a view of the fact that in the Bill of Exchange and Cheque Act, not even in other legal rules including...
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.
Accounting of the bills of exchange
Hejl, Josef ; Mejzlík, Ladislav (advisor) ; Vašek, Libor (referee)
This diploma thesis deals with the topic of the accounting solution on bills of exchange. It solves this topic both from the point of view of the Czech accounting and the International accounting represented in IFRS. The first part concentrates on the legal aspects of the bills of exchange, like sorts of the bills of exchange, their requirements, expression of the amount. The second part deals with the development of the Czech accounting rules related to bills of exchange from 1993 till the present time. The source for this are the Czech accounting manuals, which were valid between the years 1993-2003. The thesis documents the development of their comprehension and their accounting solution. The third part concentrates on the current accounting rules represented in Czech accounting standards (CAS) and International Financial Reporting Standards.
Směnka a možnosti jejího využití v operacích českých bank
Malásková, Jitka ; Půlpánová, Stanislava (advisor) ; Radová, Jarmila (referee)
Práce se soustřeďuje na zmapování vývoje směnek a jejich užití v bankovnictví České republiky, a to nejen na úrovni obchodních bank (směnečné úvěry, forfaiting, produkty exportního financování - dokumentární akreditivy a inkasa, depotní a depozitní směnky), ale také České národní banky (úvěry na zástavu směnek, eskont exportních směnek, reeskont směnek).

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