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National Repository of Grey Literature

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Finanční deriváty v účetnictví Samek, Dávid ; Strouhal, Jiří (advisor) Práce začíná historii derivátů, dále uvádí definice derivátů dle druhů, rozdílné definice v účetních systémech: US GAAP, IAS/IFRS a ČÚS. Rozebírá požadavky na zveřejňování dle IFRS 7 a prezentuje zajišťovací účetnictví. Krátce se zaobírá otázkou proč musejí být deriváty regulovány. Na konci jsou základy účtování a oceňování spolu s příkladem na zaúčtování FRA dle pohledu banky. Detailed record

National Repository of Grey Literature : 11 records found   11 - 11  jump to record:

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