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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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Project Finance Possibilities in the Czech Republic
Kráľová, Michaela ; Černohlávková, Eva (advisor) ; Čajka, Radek (referee)
The objective of the thesis is to analyze numerous project financing possibilities in the Czech Republic. The thesis introduces the framework of project finance, together with its definition and fundamental characteristics. Furthermore it aims to identify the issues of risk analysis and risk management. The final section of the thesis provides an overview of the current global project finance trends and identifies the situation in the Czech Republic. Additionally, the thesis includes a case study of the first Czech energy finance project - ECKG Kladno.
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Financial instruments of EU and EEA in education, science and research
Poláková, Martina ; Abrhám, Josef (advisor) ; Krč, Jakub (referee)
The main goal of this work is to map main financial instruments of actual programming period which are offered by European Union and states of European Economic Area to their members and in regional aim to the Czech Republic and its citizens in areas of education, science and research. The work should show whether the provided instruments are widely focused, whether they cover all activities from these areas and enable countries to improve and increase their qualities for their own benefit and even for benefit of the whole community. Whether it is able to reach higher cooperation and integration in one competitive and dynamic area, by these instruments.
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