National Repository of Grey Literature 3 records found  Search took 0.00 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.
Loans in accounting of commercial banks
Macháňová, Alena ; Novotný, Jan (advisor) ; Procházka, David (referee)
This thesis deals with reporting of loans by commercial banks in accordance with rules imposed by the International Financial Reporting Standards. In the interest of better understanding of the issues by the reader, more complex calculations and accounting procedures are accompanied by practical examples. The thesis also includes research of the financial statements of some Czech banks, which aims to show the application of accounting procedures specified in the theoretical part.
Analysis of loan portfolio of selected Czech banks
Kupsová, Gabriela ; Dvořák, Petr (advisor)
This paper analyzes the loan portfolio of selected Czech banks. The first two chapters are theoretical. It describes basic characteristics of credit risk and classification of assets in the banking sector. The practical part deals with the structure of the credit portfolio of the banking sector during the financial crisis. The portfolio is analyzed from the sectoral point of view and in terms of risk of loans. Greater attention is paid to the claims of failure. The same procedure is applied on two large and one medium-sized banks operating in the Czech banking market.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.