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Hedging of exchange rate risk
TRÁVNÍČKOVÁ, Eva
The diploma thesis deals with the process of exchange rate risk management, especially its part concerning its hedging by external and internal methods. The aim is to evaluate the consequences of hedging against exchange rate risk in a selected company based on analysis of several hedging options that are suitable for the company in terms of contract size, hedging costs and asset volatility. Attention is paid to the resulting difference in the cash flow resulting from different types of collateral and the recommendation of the most suitable collateral option for the company.
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An accounting representation of foreign currency operations in the tourist industry area
Křivánková, Jana ; Procházka, David (advisor) ; Roubíčková, Jaroslava (referee)
The main goal of this bachelors thesis is to represent foreign currency operations and rate differences according to the Czech legislation in contrast with International Financial Reporting Standards IFRS/IAS while directing at the tourist industry area. The first part of this work covers the introduction into the tourist industry area and its history in the Czech Republic including factual information. The introducing part is followed by theoretical definition of the Czech legislation in comparison with International Financial Reporting Standards IFRS/IAS, both focusing on foreign currency. Several particular examples are represented subsequently in each chapter. The conclusion of this thesis is dedicated to the comparison between both aforementioned systems and different possible consequences in final accounts.
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Foreign currency and its speech in accounting
VANÍČKOVÁ, Vendula
All Czech companies which trade internationally are obliged to keep books in home currency. The difficulty consists in decision which exchange rate to use. A wrong translation can lead to the transaction losses or gains. The thesis was aimed at the analysis of asset and liability accounting in foreign currencies, the impact of foreign currency and exchange rate differences on accounting, and the ways of elimination of exchange rate losses. The practical part dealt with specifying proper currency translation in the years 2008 ? 2011. After posting all records, the findings are as follows. Based on model currency translations, the company can be recommended to use fixed quarterly exchange rates. The fixed yearly exchange rates could not bring any difficulties either, while monthly rates cannot be recommended at all. Finally, the effect of exchange rate differences on profit-and-loss statement was presented in the thesis.
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The influence of Euro exchange rate and creative accounting on a company management
SMOLENOVÁ, Lenka
Bachelor´s thesis deals with the issue of rate exchange. The aim of this work is to evaluate the exchange rate influence on a company management, its account sheets and financial results. In the theoretical part are described individual variants of exchange - rate difference accounting. Namely during an accounting period and also by closing the books. In the practical part is described the system that works in a selected accounting entity. The variants of exchange - rate accounting are described in examples and there is also their comparison. Then there is a suggestion of an internal directive for exchange rate.
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