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Cash and Cash Equivalents under Czech Accounting Standards, IFRS and US GAAP
Oliva, František ; Roe, Jana (advisor) ; Vašek, Libor (referee)
This bachelor thesis pays attention to financial reporting of cash and cash equivalents in compliance with the Czech Accounting Standards (ČÚS), the International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (US GAAP) and to the differences coming from these standards. This thesis is divided into three main parts. Firstly, it will focus on defining the terms that are associated with the topic, further, it will be dedicated to appraising, repricing and financial reporting of cash and cash equivalents in accordance to the three accounting standards, and lastly, it will practically demonstrate the differences between them.
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Analysis of Cross-border Mergers on the Czech Market in the Period 2018-2015
Plucarová, Iveta ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.
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