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Accounting issues in mergers of companies with special emphasis on valuation
Hejcmanová, Sandra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.
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The valuation of the company
Kovtunov, Serafim ; Scholleová, Hana (advisor) ; Habrnal, Marek (referee)
The task of the final thesis is to estimate the value of the enterprise in order to sell the minority stock to unknown buyer. Whole the work is divided to two parts. The first one is theoretic part, which is presented by description of strategic analysis, financial analysis, financial plan and valuation methods. Strategic analysis consists of analysis of external potential of company and its competitive strength. The purpose of financial analysis is to show financial condition of the company using chose ratios and other financial tools and methods. The last important part is financial plan. In accordance with financial plan are predicted future revenues and cash-flow, which is the essential for method discounted cash-flow. In the second practical part were applied strategic analysis, financial analysis of financial statements, created financial plan and estimated the value of the company by the most appropriate method of valuation of enterprise.
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Comparison of Czech accounting system and IFRS in valuation of inventories
Chrášťanský, Marek ; Nedvídek, Václav (advisor) ; Vašek, Libor (referee)
ANNOTATION In this thesis is put focus on comparison of the two accounting systems - Czech accounting system and the system of International financing reporting standards - in the matter of inventory records and its valuation methods. It is also necessary to define the subject of each direction and so the paper has quite a long opening, which cannot be missed out from this topic. Very important is the last chapter, which analysis the differences in a short example that puts the comparison into more practical form. The main objectives of the first chapters are basically compilations of particular standards, which often overlays each other in many ways. Despite of similarities there is a contrast in the basic way, on which is this thesis mainly focused.
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Valuation of the Company PREST PŘEROV a.s.
Dostál, Jan ; Scholleová, Hana (advisor)
The goal of this Master's thesis is to perform valuation of the company PREST PŘEROV a.s. and determine its market value on the date of valuation 20th of December 2011. The theoretical part describes basic terms, general description of the valuation process, strategic and financial analysis methodology and the most commonly used valuation methods. In the practical part of this work, the theoretical foundations are applied on the specific conditions of the valuated company PREST PŘEROV a.s. Strategic and financial analysis of the company is performed. After the formulation of its financial plan the company is valuated using the discounted cash flow method in the entity version, because pre-conditions of the going concern principle are met.
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Stock records in different accounting programme
MARKOVÁ, Veronika
The aim of bachelor thesis was to compare the records held by the various accounting programs. Identify the differences between the selected programs to determine their advantages and disadvantages. It was therefore essential to examine the selected programs and learn how to treat them with users manuals. Then it was necessary to find out what the selected entity from the program requires.
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Asset valuation of the debtor in insolvency proceedings
Libišová, Eva ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.
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Valuation of trademarks of Pivovar Janáček, a.s.
Červenková, Iva ; Jurečka, Jan (advisor)
The thesis focuses on the intangible assets, particularly valuation of trademarks. The theoretical part deals with definition of intagible assets and tradenark. In next part is shown legislative issues of trademark and methods of vauation. Practical part includes the valuation of trademarks and application of described methods in a concrete example.
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Valuation of intangible assets
Karlíková, Jitka ; Jurečka, Jan (advisor)
The thesis is focused on the valuation of intangible assets, particularly trademarks and copyrights. In the beginning it deals with the problems of valuation of intangible assets. The main part of the thesis provides an overview of methods for valuation of intangible assets. This part is followed by a practical section that illustrates the procedure of valuation of trademarks and copyrights on a concrete example.
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Valuation of trademarks of Choceňská mlékárna s.r.o.
Zíková, Lucie ; Svačina, Pavel (advisor) ; Jurečka, Jan (referee)
The thesis is focused on the intangible assets, particularly trademarks. In the beginning it deals with the classification of intangible assets and its conception by the Czech legislation and International Valuation Standards. The main part of the work relates to trademark legislation, classification by various criteria and functions. It gets on with a description of the valuating methods. Practical part includes the valuation of trademarks in a concrete example.
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