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The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations
Erlebach, Milan ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
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Is Slovakia making headway towards constituting an OCA with the EMU?
Špániková, Eva ; Jeníček, Vladimír (advisor) ; Mišovská, Soňa (referee)
The goal of this diploma thesis is to assess the suitability and readiness of the Slovak Republic to adopt a single European currency. In analyzing the costs and benefits relating to Slovakia?s accession to the EMU, this thesis is guided by the theory of the OCA. The thesis provides a survey of the OCA theory, attempts to measure some of the OCA indicators and calculate OCA index for Slovakia. The results suggest that Slovakia fulfils the necessary condition for joining the monetary union, i.e. it is relatively well aligned with the euro area. The diploma thesis concludes that Slovakia is relatively suitable and well-prepared to join the euro area in 2009.
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Evaluation of positives and negatives of accession of the Czech Republic to the European Monetary Union
Kabešová, Karin ; Korda, Jan (advisor)
This paper is evaluating earnings and costs of the accession of the Czech Republic to the European monetary union. It defines the Theory of Optimal Currency Areas, both classic and modern approach, and brings up arguments for and against the accession to the monetary union. Further it deals with costs and earnings of the membership in the monetary union both in theory and as an approximate enumeration. It evaluates fulfilling of Maastricht criteria by Czech Republic and simulates its stay in the ERM II system. As the conclusion it states the later date of accession as the most favorable solution for the Czech Republic.
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Směřuje Slovenská Republika k vytvoření optimální měnové oblasti s eurozónou?
Špániková, Eva ; Klosová, Anna (advisor) ; Gullová, Soňa (referee)
The goal of this diploma thesis is to assess the suitability and readiness of the Slovak Republic to adopt a single European currency. In analyzing the costs and benefits relating to Slovakia?s accession to the EMU, this thesis is guided by the theory of the OCA. The thesis provides a survey of the OCA theory, attempts to measure some of the OCA indicators and calculate OCA index for Slovakia. The results suggest that Slovakia fulfils the necessary condition for joining the monetary union, i.e. it is relatively well aligned with the euro area. The diploma thesis concludes that Slovakia is relatively suitable and well-prepared to join the euro area in 2009.
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