National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Reporting loans and receivables in banks
Rédl, Ondřej ; Novotný, Jan (advisor) ; Pelák, Jiří (referee)
This bachelor thesis deals with the issue of financial assets in accounting of banks according to International Financial Reporting Standards. The theoretical part defines financial asset, individual categories of financial assets, valuation methods and causes and consequences of impairment of financial assets. The main goal of the bachelor thesis is to confirm / refute two predetermined hypotheses. It is investigated whether the average interest rate of banks is decreasing over time and whether it is positively correlated with the values of the PRIBOR indicator. After testing, both hypotheses are confirmed.
Financial Assets in a Bank Accounting
Nacházel, Jan ; Novotný, Jan (advisor) ; Pelák, Jiří (referee)
This bachelor thesis is about the issue of financial assets in a bank accounting under International Financial Reporting Standards. At first, the thesis listed standards which content is connected with financial assets. The main goal of this thesis is to confirm/refute three hypotheses. The first hypothesis examine the share of loans & receivables to total assets of the bank. The second hypothesis analyze the evolution of loans & receivables yield. The last hypothesis compare the trend of real GDP with the quality of the loan portfolio. Following research confirmed two hypotheses.

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