National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
Business plan of software company
Janík, Oliver ; Kotáb, Jiří (advisor) ; Koliš, Karel (referee)
This bachelor's thesis deals with preparation of a business plan for a newly established software company. The aim is to evaluate how profitable is this business idea. The theoretical part focuses on the description of the business plan and analytic tools. The practical part is finished business plan of a concrete company.
The use and adjustment of accounting information and using additional information in a process of valuation a software company
Hlavna, Stanislav ; Zelenka, Vladimír (advisor) ; Svačina, Pavel (referee)
My thesis deals with a topic of valuating a software company and adjustment accounting information for this purpose. The company I valuate, is a unique company. That is the reason why I use adjusted process of valuating. The first target of my thesis is to give an advice to the management of this company making a decision of selling the company. The second target is to make people talk about the increasing meaning of intangible assets not included in a system of financial reporting.

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