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Regional policy Europian Union between Czech republic and Austria
MRÁZOVÁ, Jana
My diploma project describes development and outcomes of the regional policy of the Czech Republic. The project is devided in two parts. The first part is oriented on the development of the regional policy and it´s aims with a perpective until 2013. The second part describes the cooperation between the Czech Republic and the Republic of Austria including particular outcomes.
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Receivables and liabilities in generally accepted accounting systems
Jíra, Zdeněk ; Krupová, Lenka (advisor) ; Roubíčková, Jaroslava (referee)
This master's thesis is focused on financial receivables and liabilities under IFRS. The first chapter characterizes financial receivables in IFRS and describes actual IASB projects in this area. The second chapter is devoted to factoring and derecognition theory, which was analyzed on various types of factoring receivables. The third chapter deals with financial instruments with characteristics of equity, where actual IASB project is presented. The fourth part is focused on fair value option of financial liabilities and exposure draft of Fair Value Measurement standard. The thesis is completed with practical analysis of financial instruments of foreign banks.
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Investing posibilities of citizen in the Czech Republic
Nocar, Jan ; Bartošová, Jitka (advisor) ; Jelínek, Jiří (referee)
This thesis discusses the options households have when it comes to investing in capital markets in the Czech Republic. The issue of investing and capital market options is analyzed. Following this analysis comes the description of financial instruments, their characteristics, and the usability of these instruments by small investors. On the basis of the theory presented, a study was conducted to examine the usage of individual financial products. The collected data was processed using modern software tools, which helped in drawing several conclusions, results, and recommendations for investors and financial instrument providers alike.
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Financial Instruments in Bank Accounting
Miková, Tereza ; Strouhal, Jiří (advisor) ; Unzeitig, Martin (referee)
Topic of the master thesis is the Financial Instruments in Bank Accounting. The master thesis looks at bookkeeping and accounting of financial instruments in international financial reporting standards context. The main reporting standards which are discussed in the paper are: IAS 32, IAS 39, IFRS 7 and IFRS 9. In the first part, the reporting standards impact on banks as commercial subjects, legislation of bank operations, financial instruments and accounting in both a national and international context are presented. The focus of master thesis is examined in the second and third sections where financial instruments are discussed in detail and their characteristics, initial recognition, subsequent measurement and accounting are also examined. The next topic is the issue of the reclassification of financial instruments and their impairment is discussed. The forth part of the thesis examines IFRS 7. The standard has claims on the disclosure of financial instruments in both the statement of financial position and statement of comprehensive income. IFRS 7 also has claims on related areas including disclosure of credit, liquidity and market risk. The last part deals with news in the examined area where the main focus is IFRS 9.
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European Union Development Policy
Drahorádová, Gabriela ; Vondrušková, Barbora (advisor) ; De Castro, Tereza (referee)
My bachelor thesis describes a history of the European Union Development Policy. It shows a development of the policy from the beginning of formation of the integration to the current situation. It concerns the topic of funding. It involves five states of the European Union which play a key role in funding of Official Development Assistance. The thesis analyses how these donors affect the development aid. Finally, two programs (European and American) focusing on the issue of food security are evaluated.
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State debt of the Czech Republic
Blažková, Gabriela ; Izák, Vratislav (advisor) ; Blažek, Petr (referee)
This bachelor thesis deals with the state debt and it is divided into two parts. The first chapter includes differences between state and public debt, way of debt financing or methods of its measurement. The development of czech state debt is described at the end of this chapter. The second chapter treats of upcoming pension reform, there are introduced current characteristics of pension system and its upcoming changes. The aim of this thesis is to find out the impact of reform measures on the state debt. The end of second chapter deals with public attitudes to the pension reform.
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Accounting for financial instruments under IFRS
Bosý, Miroslav ; Gyén, Juraj (advisor)
The aim of this bachelor's thesis is to highlight the issue of measurement and recognition of financial instruments under International financial reporting standards and Slovak legislation. The thesis is focused on derivative contracts and their use mainly for hedge accounting. Great attention is paid to term fair value and its methods of determination. The term fair value may be different in accounting legislations of different countries and therefore the views on fair value under US generally accepted accounting principles and the Slovak legislation are presented in the thesis. The main part of the thesis consists of the issue of hedge accounting and describes the main criteria that must be met that an entity could use this special accounting treatment. The thesis contains simple examples which serve for illustration and easier understanding of the explained issue.
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Financial instruments in accordance with IFRS
Kolář, Jan ; Randáková, Monika (advisor)
In the first part of this work I present knowledge about basic types of financial instruments and their links to international accounting standards IFRS. In the second part I describe in detail the use of financial derivatives in practice. Dividing them into four basic types, which are fixed financial futures: forwards, futures, swaps and optional financial futures: option. Methods of valuation and subsequent inclusion in the accounting standards according to their use in business, types of risks against which they can be used, hedged and speculative function.
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