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Financial statements - selected problems of measurement
Klecan, Ondřej ; Randáková, Monika (advisor)
The aim of the bachelor thesis is to introduce methodology of measuring of selected assets in Czech republic and according to IAS/IFRS with comparison of both systems. In the first two parts of thesis are defined financial statements in both systems, their known types, basic principles entities must comply with in annual financial reporting and processes that assure their compliance. In the main part are explained measuring principles at particular types of assets including the comparison between Czech republic and IAS/IFRS. The last part deals with differences in financial statements from the view of two most imporatant statements, balance sheet and income statement.
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Measurement in Financial Accounting
Kosková, Lenka ; Zelenka, Vladimír (advisor) ; Procházka, David (referee)
The diploma thesis deals with the basic concepts of measurement which were developed in the area of financial accounting. It focuses on the main features of measurement selected assets and liabilities according to the IFRS (International Financial Reporting Standards). The thesis largely deals with the phenomenon of "fair value" in the contemporary form of the IFRS and in connection with the exposure draft "Fair Value Measurement". The role of measurement in the present financial crisis is also mentioned. The last chapter of the thesis is based on measurement of the selected assets and liabilities according to the Czech Accounting Legislation in comparison with the IFRS.
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Fair value measurement under IFRS
Rulcová, Michaela ; Procházka, David (advisor) ; Vašek, Libor (referee)
This thesis is focused on the basic area of financial accounting -- measurement. It deals with principal measurement bases and mentions their advantages and disadvantages. In the key part of this thesis there is a definition of fair value and analysis its application under IFRS. Further it includes Exposure Draft: Fair value measurement. In the conclusion there is a smaller research regarding using of fair value by companies quoted at the Prague Stock Exchange.
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Measurement of impact government policy on tax revenue
Bayer, Ondřej ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
This work deals with the measurement of impact government policy on tax revenue, when the main target of this work is comparison of government estimation with real status. Main data sources are explanatory reports on government estimations and on other side there are real data from Ministry of finance. This work is focusing on income taxes since 2004 to 2007.
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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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Measurement and reporting of securities in the Czech Republic; international principles comparison
Liptáková, Dana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
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Corporate social responsibility and the methods of its measurement
Kolomijcová, Bianka ; Dušková, Iva (advisor) ; DŽBÁNKOVÁ, ZUZANA (referee)
The first chapter of the thesis is examining the topicality of corporate social responsibility. It pursues the historical progress of the concept, defines the fields of action for CSR, lists the particular activities and analyses the motivation of companies for such behavior. The second chapter attempts to answer the question why should we measure CSR and how should we report sustainability according to GRI standards. It also describes the known methods of CSR measurement in relationship with corporate performance. The third chapter introduces the company Johnson & Johnson. It analyses and rates the most recent company report of sustainability form 2007. In the conclusion the author presents his opinion on the given problems of measurement and reporting CSR activities.
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Measurement and management of Operational risk within banks
Kováříková, Šárka ; Dvořák, Petr (advisor) ; Tuček, Miroslav (referee)
This thesis concerns measurement and management of operational risk within banks. First the Basel II concept is described. Following part focuses on definition of operational risk, description of its subparts, methods of how to measure it and phases of the management process. Methods of how to control and mitigate the operational risk are also defined in this section. Last part focuses on analysis of principles and standards which every bank should follow to effectively identify, assess, monitor and control/mitigate the operational risk. A questionaire which can be used to identify the level of operational risk within a bank is proposed in this section.
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Measuring of relationship between IS/ICT's effectiveness and company?s effectiveness
Trávníček, Tomáš ; Novotný, Ota (advisor) ; Pour, Jan (referee)
V první části práce jsou analyzány nástroje pro měření efektivnosti firmy a nástroje pro měření efektivnosti firemního IS/ICT. U obou skupin je hodnocena jejich vhodnost pro měření efektivnosti. Dále jsou analyzovány faktory podmiňující efektivnost IS/ICT ? tj. řízení firemního IS/ICT a řízení a hodnocení IS/ICT investic. V další části jsou popsána specifika bankovního odvětví a současné trendy ovlivňující efektivnost bankovních procesů. V závěru práce jsou navrženy dvě metody měření vazby mezi efektivností IS/ICT a efektivností firmy jako celku. První z nich se opírá o statické hodnocení zralosti IT procesů a plnění firemních cílů. Druhá metoda vychází ze systémové dynamiky a dynamických modelů.
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