|
|
Evaluation of the Financial Situation in the Firm
Janková, Ivana ; MBA, Milena Kottová, (referee) ; Kocmanová, Alena (advisor)
This bachelor´s thesis deals with evaluation of financial position of a chosen business. Methods of financial analysis were used for evaluation of the situation. Ratio analysis and its system in particular are explained in the bachelor´s thesis. The objective of the thesis is to appraise the overall business position and propose possible improvements or measures to eliminate insufficiencies. Financial analysis is performed for the fiscal period of 2003-2007.
|
|
|
Evaluation of the Financial Situation in the Firm and Proposals to its Improvement
Hanáčková, Eva ; Tesařová, Ivana (referee) ; Solař, Jan (advisor)
This bachelor´s thesis deal with financial analysis company Barum Continental spol s.r.o., which produces dwelling sanitary and office units. There is used analysis absolute roadsings, distance roadsings, ratio roadsings and analysis system roadsings in work. By using those methodology is achieved purposes, namely evaluation of financial situation company Barum Continental s.r.o.. Contribution firm are constructive findings and recommendation for improvement financial situation by the help of which firm is able to achieve prosperity.
|
|
| |
|
| |
|
| |
|
| |
|
|
Evaluation of the Business Financial Situation and Proposals to its Improvement
Ježek, Ondřej ; Svoboda, Luděk (referee) ; Jakubcová, Marie (advisor)
The thesis focuses on the financial situation in Stavona, spol. s r.o., a company specializing in the production and sales of plastic fillings. The financial situation is assessed through a set of financial analysis indicators. The main focus is placed on the application of certain methods of financial and strategic analysis, diagnostics of strong and weak aspects of the company’s financial economy and a proposal as to the solution of trouble spots in company finance and strategy management.
|
|
|
Harmonization of financial statement within the European Union
NOVÁČKOVÁ, Lucie
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
|
|
|
Comparison of Accounting Statements Under Czech Legislation and Under IFRS/IAS.
JAREŠOVÁ, Štěpánka
The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.
|
|
|
Accrual Basis versus Cash Basis
Baxová, Petra ; Míková, Marie (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.
|
guest ::
