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Financial instruments in accordance with IFRS
Kolář, Jan ; Randáková, Monika (advisor)
In the first part of this work I present knowledge about basic types of financial instruments and their links to international accounting standards IFRS. In the second part I describe in detail the use of financial derivatives in practice. Dividing them into four basic types, which are fixed financial futures: forwards, futures, swaps and optional financial futures: option. Methods of valuation and subsequent inclusion in the accounting standards according to their use in business, types of risks against which they can be used, hedged and speculative function.
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Franchising as a method of entering the market
Kolář, Jan ; Turnerová, Lenka (advisor) ; Khelerová, Vladimíra (referee)
The first chapter describes the franchising in general, it analyses its basic definitions, history, current situation and future development. The second chapter informs about franchising as a method of entering the market. It deals with advantages and disadvantages, the process of establishing a company and possible ways of financing. Last chapter is related to franchising in practice shown in a particular example of the company Stavoodbyt.
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Theory and practice of a merger (selected issues)
Beldíková, Jana ; Strouhal, Jiří (advisor) ; Kolář, Jan (referee)
The objective of the thesis is a merger in czech business environment. The first chapter focuses on the history of mergers and motives of mergers. The next part concentrates on the characteristics of the transformation of the companies. The thesis includes description of mergers according to the international accepted standards, mainly IFRS 3 (IAS 22). There is a description of mergers from the legal, accounting and tax point of view. After the theoretical part the thesis describes a real case of a merger of two companies combined with the transformation of legal form.
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