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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Hedging instruments in international business with the focus on bank guarantees
 Mrázková, Jana ; Němečková, Iveta (advisor) ; Pavlík, Zdeněk (referee)
The thesis offers a detailed view of bank guarantees in comparison to other hedging instruments. The first chapter describes all types of the hedging instruments, highlighting the differences between the instruments and the bank guarantee, especially the differences in the rate of guarantee and price. Second chapter of the thesis focuses on bank guarantees -- describes the process of handling the guarantee in detail and offers a view of this issue from all parties involved, i.e. the bank, supplier and consumer. The last section of the thesis is a case study of a Czech company, which demonstrates the entire company strategy in the area of bank guarantees.
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Financial assets, financial investments and financial instruments under the International Accounting Standards
 MATAJSOVÁ, Jana
Cílem práce bude vysvětlit nejnovější úpravu vykazování finančních aktiv a finančích závazků včetně derivátů pro potřeby účetní závěrky sestavované podle mezinárodních standardů finančního výkaznictví. Součástí práce bude i naznačení podmínek pro tzv. zajišťovací účetnictví.
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