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Vykázání neuznaných nehmotných aktiv v rozvaze: rizika a přínos
Dobrotková, Kamila ; Zelenka, Vladimír (advisor) ; Svačina, Pavel (referee)
The aim of this thesis is to analyse the research area of omitted intangible assets from the balance sheet and consider rewards of their potential recognition in the statement of financial position. The theoretical part provides the reader with the current regulation in force and compares it to the regulation prior the standardization and convergence process. The empirical part focuses on valuation of equity of three companies from the pharmaceutical industry based on the model pursued by American professor Stephen Penman. The values obtained are subsequently compared to market prices which are believed to reflect also the possession of omitted intangible assets. Differences identified speak in favour of potential recognition, however these are believed to be marginal comparing to probable inherent risks, which include, inter alia, stock market run-ups and earnings management.
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Adjustment of intangible assets within the Czech accounting standards and IFRS
Tichý, Roman ; Dvořáková, Dana (advisor) ; Svoboda, Michal (referee)
This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.
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Purchase Price Allocation in Business Combinations (IFRS vs. Czech Accounting Regulations)
Bartušková, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.
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Valuation of trademarks Karlovarska Becherovka a.s.
Chabová, Zuzana ; Svačina, Pavel (advisor) ; Jára, Karel (referee)
The aim of this thesis is to evaluate the trademark portfolio of the company Karlovarska Becherovka a.s. At the beginning I am preparing a qualitative model, which is used to choose an appropriate method to evaluate the trademarks. Consequently, I am evaluating Karlovarska Becherovka trademarks and determining the economic value added of all intangible assets. Finally, it addresses a question of the proportion of the company value that is represented by intangible assets and by trademark portfolio.
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Specifics of big farms evaluation
Jaklín, Jiří ; Krabec, Tomáš (advisor) ; Čibera, Roman (referee)
The thesis focus on the evaluation of big farms with high share of rented farmland and expired restitution liabilities. First the value of rent contracts is valuated, then farm is evaluated with DCF and EVA methods and finally a company is evaluated by asset evaluation including value of rent contracts.
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Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Reporting of websites under IFRS
Hort, Jan ; Procházka, David (advisor) ; Pelák, Jiří (referee)
The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangible assets under Czech accounting rules and under IFRS.
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Vybrané aspekty hospodaření profesionálních hokejových klubů v České republice
Lukašíková, Michaela
This diploma thesis deals with the economy of professional hockey clubs in the Czech Republic. The thesis consists of two parts. The theoretical part is about intangible assets in according to Czech accounting legislation and also in according to the international accounting standards (IAS/IFRS). Intangible assets (especially the player's contracts) are important for the operation of sports clubs. In the practical part are used selected methods of financial and correlation analysis for evaluation of individual clubs from the perspective of financial and economic view. These methods are also used for a determination of the relationship between the economic crisis and the economy of clubs. In the diploma thesis is also suggested a solution for reporting sports contracts according to IAS/IFRS.
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Legal aspects of valuation of trademarks
Mášová, Hedvika ; Boháček, Martin (advisor) ; Čada, Karel (referee)
This thesis deals with problems of legal aspects of valuation of trademarks. The first part concentrates on a specific legislation of trademarks and its historical development, describes meaning of immaterial property and industrial law and determines its legislation in Czech Republic. Here are also briefly described international rules that are in connection with valuation of trademarks. In this part are also given reasons of valuation of trademarks and methods suited for this valuating. The second part contains case study representing legislation and methods of valuation of trademarks on specific example.
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