Master’s thesis evaluates financial situation of the company Smile, s. r. o. for the period of years 2005 and 2007 by selected indicators of financial analysis. It deals with determination of strengths and weaknesses, implementation financial analysis and analyzing ascertained problems. In the end of thesis includes proposals, which lead to improvement of financial situation in company Smile.

Abstract Master’s thesis about „Assessing of the financial situation of a company using time series” focuses on a detailed assessment of the economic situation of the state-owned enterprise DIAMO between years 2005–2014. The theoretical part describes methods and indicators of strategic, financial and statistical analyses, which are in the next chapter sequentially applied on the analysed company. The content of the final chapter introduce proposals of elimination of the risk areas of the state-owned enterprise, while the greatest emphasis will be applied on the issue of rising shares of receivables and liabilities to total assets and ensuring positive economic result in corporate profit. The main object of this master’s thesis is assessing financial efficiency of state-owned enterprise DIAMO, afterward identifying risk areas and introducing possible precautions, which will lead to overall greater economic health of the enterprise itself.

Since the beginning of the 21st century, the fundamental concepts of group reporting have been revised substantially by the International Accounting Standards Board. Until now, International Financial Reporting Standards (IFRS) which were introduced with the aim to increase the transparency and comparability of consolidated financial statements have been applied mandatorily for about ten years in the European Union. These important developments frame the research context of this dissertation. Based on a comprehensive introduction into the conceptual fundamentals of group reporting under IFRS, the first part of the dissertation deals with the standards IFRS 10, IFRS 11 and, in particular, IAS 28 (revised 2011) which have recently been issued. Besides, the first part contributes to the ongoing debate on the subsequent accounting for goodwill acquired in a business combination. The second part of the dissertation examines issues related to the comparability and transparency of financial reporting under IFRS. In particular, comparability is assessed by analyzing classification choices in the statement of cash flows. Finally, the effects of the IFRS adoption on two dimensions of financial reporting transparency, earnings management and disclosure quality, are examined. In summary, the dissertation aims to further our understanding regarding recent conceptual developments as well as the achievement of comparability and transparency of group reporting under IFRS.:I. Current Conceptual and Empirical Issues in Group Reporting under IFRS – Overview of the Dissertation 1 Introduction to the Research Context 2 Overview and Findings of the Manuscripts II. The Success Story of International Additives Producer AG – A Case Study on Categorization of Investments under IFRS 1 Manuscript – The Case 2 Case Teaching Notes 3 Suggested Case Solutions III. Die Bilanzierung von Beteiligungen an assoziierten Unternehmen sowie Gemeinschaftsunternehmen auf der Basis des überarbeiteten IAS 28 – Implikationen der Neuerungen für die Bilanzierungspraxis 1 Einleitung und Überblick 2 Ausgewählte Regelungen in IAS 28 (rev. 2011) vor dem Hintergrund ihrer materiellen Bedeutung 3 Ausblick auf künftige Neuerungen bzw. aktuelle Standardentwürfe 4 Zusammenfassung und kritische Würdigung IV. 10 Years Impairment-only Approach – Stakeholder Perceptions and Research Findings 1 Introduction 2 Institutional Background 3 Stakeholder Perceptions of the Impairment-only Approach 4 Research Findings regarding the Impairment-only Approach 5 Main Findings, Discussion and Implications for Standard Setting 6 Conclusion V. Comparability of reported cash flows under IFRS – Evidence from Germany ..... 243 1 Introduction 2 Conceptual background and related research 3 Determinants of classification choices: hypotheses and research design 4 Data and results 5 Conclusion VI. Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management 1 Introduction 2 Institutional Background: Development of the German Accounting Environment 3 Prior Research and Hypotheses 4 Research Design 5 Results 6 Conclusion

El principal objetivo del presente trabajo de investigación es reconocer el uso de la Norma Internacional de Información financiera 7: Estado de Flujos de Efectivo y su impacto en la toma de decisiones financieras de las empresas del Sector Inmobiliario de Lima Top, en el año 2019. El Estado de Flujos de Efectivo es analizado con la finalidad de reconocerlo como herramienta en el momento de la toma de decisiones financieras en las empresas del Sector inmobiliario. El presente trabajo se dividió en cinco apartados, en el Capítulo I, Marco teórico, en el cual se precisaron las palabras claves vinculadas al tema de investigación. Posteriormente, en el Capítulo II, Plan de investigación, se detallaron el problema principal y los problemas secundarios, como también los objetivos e hipótesis generales y específicas. Asimismo, en el Capítulo III, se desarrolla la Metodología de trabajo, en el cual se especifica el tipo de investigación, se determina la población y el tamaño de la muestra, para llevar a cabo el análisis cuantitativo y cualitativo. Luego, en el Capítulo IV, Desarrollo, en donde se realizó la aplicación de los instrumentos cuantitativos y cualitativos mencionados anteriormente. Finalmente, en el Capítulo V, Análisis de Resultados, se presentaron las conclusiones y recomendaciones finales de todo el trabajo de investigación. / The main objective of this research work is to recognize the use of the International Financial Reporting Standard 7: Statement of cash flows and its impact on the financial decision making of real estate companies in Lima Top, in the year 2019. The State Cash flow is analyzed in order to recognize it as a tool at the time of making financial decisions in companies in the real estate sector. The present work was divided into five sections, in Chapter I, Theoretical Framework, in which the keywords related to the research topic were specified. Subsequently, in Chapter II, Research Plan, the main problem and the secondary problems were detailed, as well as the general and specific objectives and hypotheses. Also, in Chapter III, the Working Methodology is developed, in which the type of research is specified, the population and the sample size are determined, to carry out the quantitative and qualitative analysis. Then, in Chapter IV, Development, where the application of the quantitative and qualitative instruments mentioned above was made. Finally, in Chapter V, Analysis of Results, the final conclusions and recommendations of all research work were presented. / Tesis

Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)

Text in Afrikaans / Die primere doelstelling met hierdie studie was om 'n kritiese beskouing van die staat van kontantvloei-inligting (hierna genoem die staat) as element van finansiele verslagdoening te verskaf met die oog op die identifisering van moontlike leemtes, tekortkominge en nut wat die gebruikers van die staat ondervind. Die studie dui daarop dat alhoewel daar 'n aantal leemtes en tekortkominge in die huidige staat is, daar wei 'n behoefte aan die kant van die gebruiker na 'n staat van kontantvloei-inligting as deel van die finansiele state bestaan. Die waarde van sodanige staat is deurgaans in die literatuurstudie sowel as met die empiriese studie beklemtoon. Dit het ook in die studie na vore gekom dat die staat vir gebruikers van groot waarde is in die evaluering van solvensie en risiko in bepaalde ondernemings. Die gebruikswaarde van die staat maak dit dringend noodsaaklik dat daar onverwyld aandag aan die leemtes geskenk moet word. Verskeie aanbevelings vir 'n verbeterde staat van kontantvloei-inligting word dan ook in hierdie studie gemaak en dit sluit 'n moontlike model in. 'n Aantal aanbevelings rondom die praktiese aspekte van die gebruik van die staat word ook gemaak, omdat dit die potensiaal het om 'n onmisbare hulpmiddel vir die gebruiker te word. / The prime objective of this study was to take a critical look at the cash flow information statement (hereinafter named the statement) as an element of financial reporting. It was based on the experience of the users in view of identifying possible gaps, shortcomings and benefits. The study suggests that a definite need occurs from the users side for cash flow information as part of the financial statements. It was also evident from the study that the statement is a very important tool for the evaluation of solvency and risk. The usability of the statement necessitates that attention be given to the gaps. Several recommendations, including a possible model were made for an improvement in the statement. A number of recommendations were also made regarding practical aspects for the use of the statement, since it has the potential to be an indispensable tool for users. / Financial Accounting / M. Com. (Accounting)

Setting up a financial plan for a specific business plan. A detailed description of the process of creating a financial plan that contains all the necessary calculations in connection with the way of financing and the feasibility of the business plan. Defining the basic terms relating to the business plan, in particular its usual structure, the content of this document in the framework of the pre-investment preparation.

This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.

This Master´s thesis analyses the economic and financial situation of VEBA, the textile company, Plc in years 2002 – 2006. It includes also proposals and disposals for improvement of the present statue with consideration of the company possibilities.