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The explanatory power of the financial statements of the selected company.
ŠVECOVÁ, Vladislava
The objective of the Bachelor thesis is an assessment of the explanatory power of the financial situation of the company TIMAC AGRO CZECH s.r.o. The theoretical part deals with the content, structure and meaning of the individual financial statements. Also contains an overview of the basic techniques of financial analysis with a focus on ratio indicators and analysis of these indicators. In the practical part is first presented to the analysed company. The next part is devoted to the financial analysis for the period 2010 - 2011. The ratios were the profitability indicators applied, activities, indebtedness and liqutidy. A summary assessment of the health of the analysis of the company is in this part of the Bachelor thesis also used Altman Z-score. The final section is devoted to the evaluation of the results of financial analyses and specific recommendations and the influence of presentation of the individual items on the results of the financial analysis.
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Financial analysis of company Telefónica O2 Czech Republic, a.s
Jeřábek, Jiří ; Staňková, Anna (advisor) ; Slabý, Jindřich (referee)
This diploma thesis deals with financial analysis of company Telefónica O2 Czech Republic, a.s. The goal of this thesis is evaluation of financial health of company Telefónica O2 Czech Republic, a.s. and say if the company is financial healthy and if there is no threat of future problems. This goal is reached by analysis of accounting statements, calculation of financial ratios, bankruptcy models and analysis of indicators of capital market.
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The explanatory power of the financial statements in relation to the evaluation of the financial health of the firm
KREJČOVÁ, Miroslava
The objective of the Bachelor thesis is an assessment of the explanatory power of the financial statements and their use to evaluate the financial health of the company ČSAD Jihotrans, a.s. The theoretical part deals with the content, structure, meaning and the legal adjustment of the individual financial statements. Also contains an overview of the basic techniques of financial analysis with a focus on horizontal and vertical analysis of the financial statements and on the analysis ratios. In the practical part is first presented to the analysed company. The next part is devoted to the financial analysis for the period 2006 - 2009. The ratios were the liquidity indicators applied, profitability, activities, and indebtedness. A summary assessment of the health of the analysis of the company is in this part of the Bachelor thesis also used Altman Z-score. The final section is devoted to the evaluation of the results of financial analyses and specific recommendations.
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The creative accounting and accounting fraud as violation of fair and true view in accounting
DRÁBKOVÁ, Zita
The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.
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Reporting ability of accounting statements for management
HAVRAN, Tomáš
The principal objektive of my bachelor's work is to find out reporting ability of accounting statements for a company. The accounting statements are balance sheet and profit and loss statement. I made analysis of individual items of the balance sheet and profit and loss account.
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International Financial Reporting Standards - Framework
KOTTOVÁ, Jitka
This bachelor´s work has to do with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) and Framework, which is their part. Framework itself is not an accounting standard. It contains basic presumes, from which goes text IAS/IFRS. It demarcates targets accounting statement inclusive specification users accounting statements. It engages qualitative characteristics accounting statements, definitions of basic elements of statements. It demarcates criterions and conditions for recognizing basic elements of statements in accounting and methods theirs evaluating. It explains questions about capital conception and its saving too. It is also a concrete basic idea of accounting statements. Main frameworks´ target is that the information in accounting statements are equal in national (national frameworks) and gradually in international criterion too (framework IAS/IFRS). The reason is, that differences in each national accounting legislatives were (and still are) the fundamental problem which cause troubles in comparing and evaluating (classification) accounting statements between companies from different states of the world. In the last years some project are realized. Their main target is to harmonize IAS/IFRS and US GAAP to gradually make a uniform framework, which will be compatible in Europe and American standards, and also in international criterion.
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Účetní závěrka v ČR
Kolářová, Petra ; Cardová, Zdenka (advisor) ; Lovas, Miroslav (referee)
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
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