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Investment in Real Estate
Kosová, Gabriela ; Hakl, Filip (referee) ; Klika, Pavel (advisor)
The thesis project analyses current investment opportunities in the real estate market. It investigates the standard sales through real estate agencies and direct sales from developers; the core focus is however on alternative options of buying properties, such as foreclosure auctions, auctions of financial authorities, purchases of agricultural land, etc. The theoretical part of the work examines the ba-sic terminology and ways of buying properties. The practical part uses the findings and evaluates investment opportunities with regard to their risks, the difficulty of the process of acquiring the property and most importantly the return on investment.
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Development Pojects Financing
Šolc, Jan ; Brauner, Roman (referee) ; Heralecký, Tomáš (advisor)
The aim of the diploma thesis is to describe suitable options for financing the development project. The thesis is divided into the theoretical and practical part. The theoretical part focuses on the description of the issues used in this environment, as well as on their forms of financing, in which products and finances procedures are described. The practical part describes the financing f the development project and its subsequent analysis when the financial instruments were used. Trough the analysis of the project, we have obtained results that we an evaluate and then choose a better financial instrument whit financial instrument. At the end of the paper, the benefits and benefits that would come from the design used are outlined.
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Development Pojects Financing
Šolc, Jan ; Brauner, Roman (referee) ; Heralecký, Tomáš (advisor)
The aim of the diploma thesis is to describe suitable options for financing the development project. The thesis is divided into the theoretical and practical part. The theoretical part focuses on the description of the issues used in this environment, as well as on their forms of financing, in which products and finances procedures are described. The practical part describes the financing f the development project and its subsequent analysis when the financial instruments were used. Trough the analysis of the project, we have obtained results that we an evaluate and then choose a better financial instrument whit financial instrument. At the end of the paper, the benefits and benefits that would come from the design used are outlined.
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Investment in Real Estate
Kosová, Gabriela ; Hakl, Filip (referee) ; Klika, Pavel (advisor)
The thesis project analyses current investment opportunities in the real estate market. It investigates the standard sales through real estate agencies and direct sales from developers; the core focus is however on alternative options of buying properties, such as foreclosure auctions, auctions of financial authorities, purchases of agricultural land, etc. The theoretical part of the work examines the ba-sic terminology and ways of buying properties. The practical part uses the findings and evaluates investment opportunities with regard to their risks, the difficulty of the process of acquiring the property and most importantly the return on investment.
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IFRS and Czech Accounting Legislation
Kašparová, Veronika ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master‘s thesis is focused on defining the differences between Czech Accounting Legislation and International Financial Reporting Standards. The theoretical part defines IAS/IFRS, its development and significance at the international level. It deals with rules and requirements that are set out in the financial reporting framework and also in IAS 1 Presentation of Financial Statements. The differences concerning the reporting of a paricular field of accounting are also described in the theoretical part. The practical part follows up the analysis of the selected company and application requirements of IAS/IFRS on selected items of business corporations. Thanks to the application of the requirements, a statement of financial position and a statement of comprehensive income are proposed in accordance with the rules of IAS/IFRS. Procedural steps which are necessary for the first adoption of IAS/IFRS are covered in the last chapter of the master thesis.
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Tangible assets in worldwide accepted accounting systems
Koukolíková, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.
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Presentation of non-current tangible assets in accounting according to Czech legislation and IAS/IFRS
Lachoutová, Marie ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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Presentation of Tangible Current Assets according to the IFRS
Hromádková, Zuzana ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.
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