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Preparation and financing of construction contracts during its life cycle, from the viewpoint of a contractor
Žilinský, Lukáš ; Jančálek, Pavel (referee) ; Kocourková, Gabriela (advisor)
The thesis engages in an assessment of financing the building contract from the view of a contractor. In the introduction of a theoretical part there is concisely characterized the meaning and current state of the construction market in the Czech Republic. Then there is a basic description of the characteristics of the building and construction market, followed by a description of the life cycle of construction contracts. Main attention on the theoretical part is paid to the possible ways of financing the building contract from the view of the constructor. The practical part of the thesis is divided into two examples. In the first example, an analysis of financing the building contract from the view of the constructor or construction company can be seen. Following the method of financing the business activity of the construction company is a financial analysis of its capital structure with subsequent evaluation of the results. The second example contains processing of progress financing of the building contract using a form of forfaiting, i.e. redemption of medium-term debt.
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IFRS 9 - a new approach to financial instruments reporting
Kumar, Sunny
This diploma thesis deals with the new classification and measurement of financial instruments and quantifying the impacts on banking organizations after application of new standard IFRS 9. Since IFRS 9 superseded IAS 39, therefore this thesis makes a research and analysis on the financial reporting mechanism used before and after introduction of IFRS 9. Theoretical part of the thesis explains classification and measurement of IFRS 9, a qualitative comparison between IAS 39 and IFRS 9 and the different impacts on organizations by application of new standard. The practical part quantifies those impacts by analyzing financial statements and reports that may influence effectiveness, control and revenue for the 3 banking organizations from Czech Republic in their financial instrument reporting.
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Strategical and financial instruments for support of regional development
ČERNÁ, Veronika
This bachelor thesis with the theme 'Strategic and Financial Instruments for the Support of Regional Development' explains regional policy on a transnational level, in this case from the point of the European Union, its goals, strategic documents, the future visions of regional policy and connections with the regional policy of the Czech Republic, which is described in detail too. The main focus of this thesis is the instruments of regional policy of the European Union and the Czech Republic which contribute to the regional development of the country. The practical part of this bachelor thesis analyses the specific Strategic Plan of Development of the town of Týn nad Vltavou and the financing of realized projects between the years 2016-2022. The strategic document was obtained from the official website of Týn nad Vltavou and another source are interviews with the town's representatives, which is helping with evaluating the use of financial instruments of regional policy of the town.
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Financial instruments to support local development in the Český Krumlov region
BŘEZINOVÁ, Marcela
The aim of the thesis was to evaluate the success of the implementation of local development strategies in selected municipalities in the Český Krumlov region. The initial hypothesis was that municipalities are able to meet strategic development objectives with the help of the financial instruments in question. The intention was to assess the strengths and weaknesses of these financial instruments. Due to the considerable diversity of the conditions of the municipalities (geographical, demographic...) and the resulting strategic objectives, the hypothesis was verified separately for each municipality, and subsequently the conclusions were generalized for all municipalities. In case of the hypothesis being rejected there was the reason as well as the possible effective solution specified.
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IFRS 9 - dopady pro nebankovní subjekty
Vašíčková, Veronika
VAŠÍČKOVÁ, V. IFRS 9 – impact on non-bank entities. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on influence of IFRS 9 on non-bank entities. Classification, measurement, impairment is described in the first part of thesis. Then comparation of IAS 39 and IFRS 9 are performed. In second part of thesis there is performed impact of IFRS 9 on selected non-bank entities – financial instruments of selected entities are classified and measured according IFRS 9 and there is calculated expected credit loss. Impact is quantified using percentual changes in assets and liabilities.
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Endorsement of IFRS 9
Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
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Financial instruments for the revitalization of brownfields in selected region
MENCL, Lukáš
The aim of this master thesis was to evaluate financial instruments for the revitalization of brownfields. Brownfield is an estate that is not currently being used it´s neglected and requires some renovation. In the first part of this thesis there are the financial instruments described on the revitalization of brownfields at national and European level. The history of financial instruments for the revitalization of brownfields in the Czech Republic is described here, too. You can also find here some examples of successful revitalization at national and international levels. The second part focuses on the analysis of brownfields in area of Jindřichohradecko. In total there are 8 registered brownfields analyzed and their possible utilization and financing is designed. The research was carried out by using questionnaires for citizens, mayors and owners of brownfields. The results were compiled into graphs and subsequently described. It was made a review of brownfields to determine the current state of these objects. Public awareness of the issue of brownfields was also examined.
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Preparation and financing of construction contracts during its life cycle, from the viewpoint of a contractor
Žilinský, Lukáš ; Jančálek, Pavel (referee) ; Kocourková, Gabriela (advisor)
The thesis engages in an assessment of financing the building contract from the view of a contractor. In the introduction of a theoretical part there is concisely characterized the meaning and current state of the construction market in the Czech Republic. Then there is a basic description of the characteristics of the building and construction market, followed by a description of the life cycle of construction contracts. Main attention on the theoretical part is paid to the possible ways of financing the building contract from the view of the constructor. The practical part of the thesis is divided into two examples. In the first example, an analysis of financing the building contract from the view of the constructor or construction company can be seen. Following the method of financing the business activity of the construction company is a financial analysis of its capital structure with subsequent evaluation of the results. The second example contains processing of progress financing of the building contract using a form of forfaiting, i.e. redemption of medium-term debt.
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The main specifics and development trends of German preservation in the field of economization of tangible cultural heritage
Vořechovský, Jan ; Patočka, Jiří (advisor) ; Kouba, Vojtěch (referee)
The aim of this work is a comprehensive grasp of significant factors intervening into the operation and structure of heritage preservation in the Federal Republic of Germany in connection with the Swiss Confederation. The work focuses on the issue of financial support for cultural heritage according to the type of property sites, especially in public administration. Attention is also paid to the perspectives of continuity and long-term effectiveness of projects in terms of available social tools. After reading this thesis the reader will be able to orient themselves in the system of heritage preservation and to determine the effectiveness of funds spent on culture in European countries.
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Vývoj vykazování derivátových nástrojů
Pejčochová, Kristina ; Strouhal, Jiří (advisor) ; Tyll, Ladislav (referee)
This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provide a basic overview of derivative instruments'categorisation, mechanics, valuation and uses. Section 3 studies the principles that ensure the provision of useful financial information, with specific focus on financial instruments. Sections 4, 5 and 6 trace the development of US and international accounting standards pertaining to derivatives and financial instruments in general. The focus of the thesis lies with their measurement, recognition and disclosure.
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