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Analysis of Shares of Stock Exchange in Chosen Sectors in Securities Exchange
SIEBENBRUNER, Vít
The aim of my work was analysis of the risk and the rate of return on investments in chosen sectors of capital market. The next aim was determination of basic factors, which affect the risk and the rate of return on investments. Analysis was made on New York Stock Exchange in time period of 60 months. My work was divided into three main parts. The first part dealt with analysis of risk and rate of return on investment. The second part dealt with analysis of basic factors, which affect them, and in the last part I investigated effectiveness of markets in view. In the first part was found, that the most suitable sector for investment is flow of oil. This sector has relatively little risk with high rate of return on investments. In the opposite side is pharmaceutical industry with the highest variation coefficient. In the second part of my work was found, that the main influence on risk of investment has company indebtedness. It means that high of foreign capital is very important for company and every investor should be interest in this economic indicator. At the end was made a correlation analysis. It was found, that the market meets the effectiveness in a week form.
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Analysis and accounting of firm financial assets
Kačur, Branislav ; Svoboda, Michal (advisor)
The thesis focuses on the basic types of financial assets and their accounting methods that are used in the firm. The first part describes money and its accounting method at the box office both domestically and foreign. Other chapters of this part are valuables, bank accounts and the accounting method of this property, characteristic of short-term securities and various operations related to inventory and impairment allowances in financial assets. The second part focuses on transactions related to securities as long-term financial instrument. All sections of this work is enriched by various examples contains the basic accounting procedures, which are mainly used in the Czech Republic.
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Debt securities - a comparison of adjustment in CAS and IFRS
Chung Thi Huong, Giang ; Procházka, David (advisor)
The aim of this bachelor thesis is to compare the differences between Czech Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) for accounting and reporting of debt securities. The work contains a brief description of the regulation of accounting in the Czech Rep. and the main features of IFRS. The first part focuses on the structure and accounting procedures relating to financial assets within the CAS. The second part deals with the classification, valuation and reporting of financial assets as required by IFRS. A separate part is a summary of all debt securities in the Czech Rep., including their recognition and measurement from both the accounting systems. The thesis is supplemented with practical examples and illustrative diagrams, which allow easy understanding of the differences described.
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The Accounting of Securities
Vlčková, Martina ; Ištvánfyová, Jana (advisor) ; Mezerová, Jana (referee)
The aim of this text is to describe questions of securities in the Czech republic. Characteristics of individual kinds of the securities and their dividing are mentioned here. My attention is mainly addressed to stocks, obligations, bills of exchange and cheques. Farther I am engaged in accounting of the securities and their evaluation to balancing day. There are specific accounting examples of particular securities in the end. Also I talk about financial crisis and its impact on the securities.
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Securities and their accounts
Valjent, Michal ; Cardová, Zdenka (advisor)
The aim of this work is to describe different criterias of securities. Consequential appreciation of securities and puting them into account, which occurs to a variety of accounting situations. In my work I focused on the most extended securities which are stocks, bonds and bills. To conclusion of my bachelors's work I feature continuous example with accounting and appreciation of different kinds of securities.
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Accounting for securities
Frišová, Zlata ; Strouhal, Jiří (advisor)
Main purpose of this work is the observation on the term of securities, it further explains valuation and accounting from the point of view of an investor in Czech Republic. Since Czech Republic joined EU, czech accounting methods and IFRS have been progressively harmonized. This thesis including both methods.
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Current Problems of Measurement of Financial Securities at Fair Value
Bednaříková, Martina ; Strouhal, Jiří (advisor)
The aim of this work is present to the reader not only the general problems of measurement of securities at fair value, but also show deeper the current problems in financial reporting. These problems are shown in the context of the impact of the global financial crisis, the amended views on the future expected development in the area of financial reporting, especially in the revaluation to fair value.
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