This thesis focuses on the assessment of the economic performance of the company STARTECH spol. s.r.o. using the methods of financial analysis. It focuses on the development of the company in the years 2010-2013. Based on this information are suggested corrective measures which will help to improve the performance of this company.

This master´s thesis is devoted to evaluating the financial situation of the company Sklárny Moravia, a.s. using selected indicators of financial analysis. The first part deals with the problems of the theory of financial analysis, its objectives, methods and formulas, which are the basis for processing the second part of the thesis. The practical part includes a financial analysis of the selected company and its evaluation. In the last section provides suggestions to improve the situation of the company based on financial analysis.

The master‘s thesis is focused on financial analysis and assess performance of the company MSO Trade a.s. from 2010 to 2014. Measures were designed to increase the performance of the company on the basis of the financial and strategic analysis including comparison with the two competitors and industry averages.

Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.

The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.

Master´s Thesis describes analysis of the financial situation company Focus Cz Marketing - and IT Research Ltd. in period 2004 – 2007 through the chosen methods. It diagnose strong and weak sides, deficiencies and opportunities of the company Focus Cz Marketing - and IT Research Ltd. and propose possible solutions, which will lead to improvement of the financial situation for this company in the future.

El presente trabajo de investigación tiene como objetivo analizar cuáles son los impactos por la implementación de la NIC 16, y su influencia en los Estados Financieros y el Impuesto a la Renta en las empresas del sector construcción de edificios completos, en el Distrito de Miraflores, año 2018. Para la explicación de la investigación se ha tomado como referencia principalmente las NIC 16, los Estados Financieros y el Impuesto a la Renta. Asimismo, se ha hallado apropiado analizar el sector construcción, adquiriendo información de las características principales de este sector, debido a las actividades e información de las empresas que lo conforman. El trabajo de investigación se encuentra dividido en 5 capítulos, los cuales son: Capítulo I: Marco Teórico, donde se presenta las definiciones básicas relacionadas al tema principal. Luego, en el Capítulo II: Plan de Investigación, se describe el problema, así como la determinación de los objetivos e hipótesis generales y específicas. Seguidamente, en el Capítulo III: Metodología de Investigación, en donde se define el tipo de investigación a emplear, así como la determinación del tamaño de la muestra para el futuro análisis cuantitativo y cualitativo. Continuando con el Capítulo IV: Desarrollo de la Investigación, se desarrolla la aplicación de los instrumentos descritos previamente, a su vez, se ejecuta un caso práctico para evaluar la incidencia de la NIC 16 en los Estados Financieros y el Impuesto a la Renta. Por último, en el Capítulo V: Análisis de los Resultados, se realiza el análisis de los instrumentos y el caso práctico, brindando como últimos elementos, conclusiones y recomendaciones finales en relación a todo lo estudiado. Es por ello, que se ha concentrado el presente trabajo de investigación en el sector de la construcción, debido a es uno de los sectores en el país que poseen mayor inversión en activo fijo, principalmente en maquinarias y equipos que son utilizados para el progreso de sus actividades, donde se ha determinado que la NIC 16 tiene un impacto directamente en el rubro de Activo Fijo de las empresas del sector. / The purpose of this research work is to analyze the impacts of the adoption of IAS 16, and its influence on the Financial Statements and Income Tax on companies in the construction sector of complete buildings, in the District of Miraflores, 2018. For the development of the research, IAS 16, the Financial Statements and the Income Tax have been taken as reference. Likewise, it has been appropriate to analyze the construction sector, acquiring information on the main characteristics of this sector, due to the activities and information of the companies that comprise it. The research work is divided into 5 chapters, which are: Chapter I: Theoretical Framework, where the basic variables related to the main theme are presented. Then, in Chapter II: Research Plan, the problem is described, as well as the determination of the objectives and the general and specific conclusions. Then, in Chapter III: Research Methodology, where the type of research to be identified is defined, as well as the determination of the sample size for future quantitative and qualitative analysis. Continuing with Chapter IV: Research Development, the application of the previously processed instruments is developed, in turn, a practical case is executed to evaluate the incidence of IAS 16 in the Financial Statements and Income Tax. Finally, in Chapter V: Analysis of the Results, the analysis of the instruments and the case study is carried out, providing as final elements, conclusions and final recommendations in relation to everything studied. That is why, this research work has been concentrated in the construction sector, because it is one of the sectors in the country that has the greatest investment in fixed assets, mainly in machines and equipment that are used for progress of its activities, where it has been determined that IAS 16 has a direct impact on the Fixed Assets category of companies in the sector. / Tesis

El presente trabajo de investigación denominado “NIIF 16 Arrendamientos y su incidencia en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector Inmobiliario en Lima Sur, año 2018”, tiene como objetivo explicar a las empresas del sector inmobiliario acerca de los arrendamientos y sus definiciones fundamentales, así como también las incidencias en los estados financieros y en el impuesto a la renta. La globalización trae consigo diversos cambios en las empresas, es por ello que existe una preparación constante de los profesionales, para adaptarse a los cambios sin que esto conlleve a desencadenar impactos en la actividad principal de una organización. Las normas internacionales de información financiera se van actualizando, generándose la emisión de una nueva norma y las empresas cuentan con un plazo para ejecutar la aplicación de las nuevas normas, debido a que cada cambio es por una cuestión de mejora en la información a revelar. El trabajo de investigación se encuentra distribuido en cinco capítulos, en el Capítulo I Marco teórico, se realizó una investigación de la información principal, a manera general acerca de las NIIF´s y de forma detallada acerca de la NIIF 16, en donde se desarrolló los conceptos de definiciones, antecedentes, objetivo, alcance, reconocimiento, medición, presentación e información a revelar, Así como también la incidencia en los Estados Financieros y en el Impuesto a la Renta. En el Capítulo II denominado Plan de investigación, se establece la situación problemática del trabajo de investigación, determinado por el Estado de la Cuestión, el problema general, los problemas específicos, el objetivo general, objetivos específicos, la hipótesis general e hipótesis específicas. En el Capítulo III Metodología de la investigación, se precisó el tipo de investigación y el diseño de la investigación, así como también se determinó la población, la muestra para las investigaciones cualitativas, cuantitativas y el instrumento de recolección de datos a utilizar. En el Capítulo IV se realizó el Desarrollo de la Investigación, donde se aplicó los instrumentos en la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico, por último, en el capítulo V se procedió a realizar el análisis de los resultados de la investigación. / This research work denominated “IFRS 16 Leases and its incidence on the Financial Statements and Income Tax in companies of the Real-Estate sector in South Lima, year 2018”, whose aim is to explain to companies in the real-estate industry about leases and their fundamental definitions, as well as the impact on financial statements and income tax. Globalization brings several changes in companies, which is why there is a constant preparation of professionals, to adapt to the changes without this leading to trigger impacts on the main activity of an organization. International financial reporting standards are updated, generating the issuance of a new standard and companies have a deadline to implement the application of the new standards, because each change is due to a matter of improvement in the information to be disclosed. The research work is distributed in five chapters, in Chapter I Theoretical framework, an investigation of the main information was carried out, generally about IFRSs and in detail about IFRS 16, where the concepts of definitions, background, objective, scope, recognition, measurement, presentation and information to be disclosed, as well as the impact on the Financial Statements and the Income Tax. In Chapter II denominated the Research Plan, the problematic situation of the research work is established, determined by the State of the Question, the general problem, the specific problems, the general objective, specific objectives, the general hypothesis and specific hypotheses. In Chapter III Research methodology, the type of research and research design was specified, as well as the population, the sample for qualitative, quantitative research and the data collection instrument to be used. In Chapter IV the Research Development was carried out, where the instruments were applied in the investigation through the in-depth interview, questionnaire and the development of the practical case, finally in Chapter V, the analysis of the results of the investigation was carried out. / Tesis

This master´s thesis deals with the analysis of the financial situation of the manufacturing company and forms the steps to ensure the improvement in the identified problematic areas of the financial situation of the company. Interpretation of the results of the analysis is the key for making proposals of measures for an improvement in the problematic areas.

The primary purpose of this dissertation is to develop the arguments for reporting directly on a company's cash flows in its published financial statements. Specifically, the Free Cash Flow (FCF) model of economist Joel Stern is analyzed and critiqued as a basis for a revised reporting scheme.