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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Transpozice směrnice 2013/34/EU do národních účetních úprav zemí EU
 Bušovová, Anna
EU Member States were required to implement the Directive into national accounting regulations by 20 July 2015 at least during the year 2016. The results show that the most significant change in Czech accounting law is a new categorization of accounting entities. To quantify the possible impacts and to express the percentage distribution of accounting entities in the EU in the given categories Amadeus database is used. Change in the Accounting Act also requires changes in the implementing decree to this Act, where the most significant change is the reporting of changes in inventory and activation. Implementation of the Directive in EU Member States in terms of dates and content is different.
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Dopad změn v retailovém segmentu do hospodářských výsledků velkých bank ČR
 Bušovová, Anna
This bachelor thesis deals with the evaluation of retail changes and their impact on the profits of a group of big banks within the Czech Republic. A number of retail indicators were analysed, some of them chosen and their influence on the profitability of the big Czech banks was investigated between 2004 and 2013. Through the use of software MyChoice and a multi-criteria decision method, an assessment of the most retail prospering banks was made. The results show that changes in the retail segment had a mainly negative effect on the chosen indicators, therefore negatively impacting the profitability of the big banks in the Czech Republic. Ceska Sporitelna, among the four banks evaluated, proved to be the most stable big bank within the retail segment, during 2004 to 2013.
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