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Securities and derivates: reporting and measurement in the Czech republic and IAS/IFRS
Stopa, Ondřej ; Strouhal, Jiří (advisor) ; Mejzlíková, Marie (referee)
My thesis is concentrated on basic types of securities, derivates and hedge accounting according to Czech legislation and International Financial Reporting. The main part is about equity, debt securities and forms of derivates and their accounting and presentation at the statements.

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