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Equity securities from the point of view of an investor and issuer in the Czech Republic
Leová, Hai Anh ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on deeper understanding of equity securities in theory and practice in accounting. The objective is to summarize an accounting methodology by describing the most common examples from the point of view of an issuer and an investor. In order of a correct inclusion is the beginning about basic classification of a security market into its segments and its description. Continued by wider characterisation of functions and rights, that are being established by possession of equity securities. In other words, how and in what way can a proprietorship of equity securities be reflected in accounting. For better understanding is this thesis concluded with practical part, based on financial statement analysis of top 100 Czech companies. The aim is to determine, what is a ratio of each individual valuation methods chosen by selected companies.
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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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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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