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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Analysis of environment of the company Camaieu česká, s.r.o.
 Votočková, Iveta ; Dvořáček, Jiří (advisor) ; Ďurkáň, Erik (referee)
The thesis analyses environment of the company Camaieu česká, s.r.o., which carries on the retail sale of womenswear. The thesis is devided into theoretical and pracitcal. PESTLE analysis is used to examine the macroenvironment and Porter five forces analysis is used to examine the microenvironment. The SWOT analysis combines analysis of internal and external environment of the company. The main purpose of this thesis si to describe factors, which affecting the company.
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Single control model under IFRS 10 Consolidated Financial Statements
 Ďurkáň, Erik ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The concept of control and its conceptions are an inportant factor in preparing the consolidated financial statements. The existence of the control directly determines a consolidation unit and also form of the consolidated financial statements. The concept of control states a controlling entity, that is required to prepare consolidated financial statements. The evolution of the concept of control shows to differences in capture of some entities in consolidated financial statements due to the classification as a controlled entity. Non-inclusion of controlled entities in the consolidated unit have a direct impact on the explanatory role of the consolidated financial statements. In case of unrecording some entities are talking about off-balance financing, which often are referred to special purpose entities. The thesis compares and analyzes the impact of various control concepts conceived in IAS / IFRS.
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Equity securities in the accounts
 Ďurkáň, Erik ; Vašek, Libor (advisor)
The aim of this bachelor thesis is an approach to the issue of reporting and valuation of equity securities from a position of the investor. I describe issues from the perspective of Czech accounting standards and IFRS. Examples, which are at the end of this thesis, focus on accounting and valuation of shares.
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