National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Accounting and Appraisement of The Financial Derivatives
Knytl, Jan ; Strouhal, Jiří (advisor)
My bachelor thesis deals with financial derivatives as assets at fair value through profit and loss, what they are used for and the way of their recording in accounting. The thesis is divided into three parts. In the first theoretic part I describe types of the derivatives individually, especially interest rate and currency contracts. The second part is oriented to the Czech legislation on the derivatives compared to the International Financial Reporting Standards. In the last part I practically demonstrate how to appraise and record currency forward and currency option for the purposes of accounting.

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