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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Equity securities from the point of view of an investor and issuer in the Czech Republic
 Leová, Hai Anh ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on deeper understanding of equity securities in theory and practice in accounting. The objective is to summarize an accounting methodology by describing the most common examples from the point of view of an issuer and an investor. In order of a correct inclusion is the beginning about basic classification of a security market into its segments and its description. Continued by wider characterisation of functions and rights, that are being established by possession of equity securities. In other words, how and in what way can a proprietorship of equity securities be reflected in accounting. For better understanding is this thesis concluded with practical part, based on financial statement analysis of top 100 Czech companies. The aim is to determine, what is a ratio of each individual valuation methods chosen by selected companies.
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Comparison of accounting and reporting of equity securities from the perspective of an investor in the Czech Republic and Russia
 Nikiforova, Daria ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with the issue of equity securities in the Czech Republic and in the Russian Federation. The aim is to compare accounting and reporting of equity securities from the investor's point of view according to Czech and Russian legislation. The thesis is divided into theoretical and practical parts. The theoretical part gives clear information about the definition of securities in the legislation of both countries, describes methods of valuation and lastly focuses on the analysis of the accounting and reporting of equity securities in both accounting systems. The practical part demonstrates this issue on the examples of real companies.
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Equity securities in the accounts
 Ďurkáň, Erik ; Vašek, Libor (advisor)
The aim of this bachelor thesis is an approach to the issue of reporting and valuation of equity securities from a position of the investor. I describe issues from the perspective of Czech accounting standards and IFRS. Examples, which are at the end of this thesis, focus on accounting and valuation of shares.
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