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National Repository of Grey Literature 65 records found  beginprevious64 - 65  jump to record: Search took 0.01 seconds. 
Shares and Their Measurement in Financial Accounting
 Vašek, Libor ; Roubíčková, Jaroslava (advisor) ; Sedláčková, Dana (referee) ; Doležal, Jan (referee)
The thesis is focused on a comprehensive analysis of a number of valuation models of shares that are classified as financial assets in the investor's financial statements. The analysis follows the classification according to the level of control and in the structure of the context the valuation models of shares in the existence of the minority influence, significant influence and control, and finally the joint control are considered. The both measurement of shares denominated in foreign currencies and measurement of shares in investor's separate financial statements are also discussed in the thesis. The accounting rules follows primarily the current wording of the IFRS and in certain passages are complemented by US GAAP rules or by Czech accounting regulations.
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The analysis of leases according to IFRS
 Martiník, Karel ; Krupová, Lenka (advisor) ; Müllerová, Libuše (referee) ; Doležal, Jan (referee)
A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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National Repository of Grey Literature : 65 records found   beginprevious64 - 65  jump to record:
See also: similar author names
32 DOLEŽAL, Jiří
22 Doležal, Jakub
44 Doležal, Jan
6 Doležal, Jaroslav
32 Doležal, Jiří
2 Doležal, Jiří,
4 Doležal, Josef
1 Doležal, Jáchym
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