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The liquidation of business corporations without legal successor
Rejzková, Lucie ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.
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Income Statement - Comparison IFRS and CAS
Stejskalová, Lenka ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Assessment of financial health of enterprise XY
Rondzíková, Martina ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the evaluation of the financial health of the company from 2006 to 2010. The reference is now a limited liability company in the Pardubice region. Result of this work is to implement an external financial analysis of the selected company and application credibility and bankruptcy models. The theoretical part is focused on general characteristics of financial health, financial analysis and credibility and bankruptcy models. The practical part deals with analysis of the company. This analysis focuses on the analysis of financial statements, ratios, and finally the application of credibility and bankruptcy models.
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Corporate Income Tax
Majer, Jakub ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.
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Financial Analysis of Eaton Elektrotechnika Company
Ranglová, Michaela ; Míková, Marie (advisor) ; Takáčová, Hana (referee)
The thesis is divided into two parts. Theoretical part deals with defining the financial analysis and the definition of groups of users, demonstrates the basic techniques and methodological tools and presents three prediction models. In the practical part are theoretically described techniques, methods and models applied to the Eaton Elektrotechnika company. Financial analysis is conducted for the period from 1.5.2006 to 31.12.2010. To increase its explanatory ability the analysis is extended to include a comparison with major competitors and a comparison of selected indicators with middle values for corresponding work fields.
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Fixed Assets according to IAS/IFRS and Czech Legislation
Sladká, Ludmila ; Míková, Marie (advisor) ; Cardová, Zdenka (referee)
Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.
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Pre-acquisition analysis
Odstrčilová, Lena ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
The thesis focuses on entrance of a strategic investor into the foreign market through a mergers or acquisitions. The main aim of the paper is to show the process of pre-acquisition analysis. First, a brief description of a mergers and acquisitions problematic will be provided as well as the acquisition process itself. Within the pre-acquisition analysis there are discussed different factors which play an important role in evaluating of the target market as well as in the selection of an acquisition candidate. Next, the thesis provides an evaluation of the target company, particulary a description of various tools and methods used in evaluating the financial aspects of a company. The goal of the practical part is to assess the target market selected by the investor, to illustrate the procedure for collecting a suitable candidate and then the accomplishment of a financial analysis of the company.
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Financial Analysis of an Enterprise
Drobná, Michaela ; Míková, Marie (advisor) ; Rauš, Jiří (referee)
This graduation thesis deal with the financial analysis of the company. Is elaborated for the needs of the owner and creditor of the company. Financial analysis covers the period basis of time 2006 - 2009. To assess the financial situation I use standard methods mentioned in the theoretical part.
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Financial analysis of the credit union
Šišková, Kateřina ; Míková, Marie (advisor) ; Sonták, Miloš (referee)
The aim of the diploma thesis is a financial analysis of the credit union. The main aim of the thesis is to show how credit unions are working in the Czech Republic, and to apply a financial analysis of the selected credit union. The thesis is divided into four chapters. The first chapter describes a financial analysis in general, its resources, users and methods. The second charter deals with legislation of credit unions, their operation on the Czech market and supervisory duties of the Central Bank. Accounting and statements of credit unions are discussed in the third chapter. The final fourth charter deals with practical analysis of selected savings cooperatives.
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Financial Analysis of Company Pragis a.s.
Gabrielová, Andrea ; Míková, Marie (advisor) ; Rauš, Jiří (referee)
The thesis is focused on financial analysis of the building company PRAGIS a.s. This thesis contains the theoretical and practical part. The theoretical part deals with the methods of financial analysis. The practical part focuses on the application of selected methods for financial analysis of the company PRAGIS a.s. between years 2005 and 2010.
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