Purpose of my Diploma work is to valorize financial efficiency of the company Foxconn CZ, s. r. o. It gives a total overview of financial indicators of this company which is used by management for specification their future targets. As a main source of data for making of this Diploma work are used publicly available financial statements and reports.

The diploma thesis focuses on estimating the value of a construction company. The theoretical part describes the basic concepts, methods and analyses used in the valuation. In the case study, these analyses are applied to a specific construction company. The outcome of the thesis is the valuation of the construction company using selected methods of valuation.

The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité. SEC anser kvalitén på redovisningen bestäms av rådande standarder samt respektive lednings ansvar att korrekt tillämpa dessa. Ett annat alternativ är användarnas perspektiv, det vill säga investerarnas, aktieägarnas och vilka krav de vill ställa på öppenheten. Det råder stor oenighet kring vilket perspektiv man ska se öppenheten ifrån.Denna studie fokuserar på öppenhet med motiveringen att kvalité är ett resultat öppenhet i redovisning. Syftet är att klargöra hur begreppet öppenhet presenteras upprättandet av företags resultaträkning. Vidare kopplas detta till redovisningskvalité med centrum på intäkterna. I studien undersöks åtta olika företags årsredovisningar. Avgränsningen innebär att studien endast undersöker fyra valda poster resultaträkningarna. Vi har utgått från ett textanalysperspektiv, där redovisning ses som ett kommunikationsmedel för företagen. Texten analyseras ur följande fyra perspektiv; intertextrelationer, användare, revisorer och tillverkare.Studien har visat att företagen inte alltid följer de krav som finns på öppenhet. Detta trots att studien fokuserar på ett av de allra viktigaste områdena i årsredovisningen. Intäkterna har en central och avgörande roll i redovisningen och därmed även vad gäller öppenheten. Företagen som undersökts i studien ligger relativt jämnt vad gäller kvalitén öppenhet avseende obligatorisk öppenhet. Tilläggsinformationen skiljer dock företagen väsentligt. Vissa poster är det vanligare att utlämna mer information kring än andra.Studien har visat att det inte är populärt att redovisa beräkningen av resultat per aktie på så vis som IAS kräver att företagen ska göra. Atlas Copco, Scania och Volvo är de företag som bäst lever upp till kraven som ställs utifrån standarderna. Det är de företag som ger ut mest tilläggsinformation i sina årsredovisningar, de ger framförallt ut information då det gäller rörelsesegment och resultaträkningen. Det är dessutom de företagen som ger ut mycket information i sina noter till årsredovisningarna. / Program: Civilekonomprogrammet

The masters thesis on due diligence focuses on the practical use of due diligence. The aim of this thesis is to identify risks for the investor, examples of adjustments to EBITDA, net debt and net working capital and calculate the value of the target company compared to the value offered by the real investor on the market.

This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.

The thesis focuses on the issue of the comprehensive income statement which has been recently included into the financial statements set of IFRS, following the example of US GAAP. In the theoretical part there are outlined various factors which influence the reporting of the comprehensive income and the final form of the statement. The thesis particularly compares reporting of the comprehensive income according to US GAAP and IFRS. In the practical part, the difference is shown on the example of two companies, each reporting in accordance with mentioned accounting systems.

The thesis assesses the financial and economic situation of the company Balky, s. r.o. based on selected methods of financial analysis. For financial analysis, business data is used from the period 2007 - 2009. It includes proposals of solutions to improve the current financial situation.

Thesis "Financial analysis of Krnovské opravny a strojírny Ltd." has a role to assess the financial health of the selected company. Analysis relates to the company KOS Ltd. in the time interval from 2006 to 2010 and partial evaluation plan for 2011. The first part describes the methodological basis, elementary and higher methods of financial analysis. The second part is devoted to practical value. Enterprise and industry are briefly characterized. Followed by analysis of itself, where various methods are applied, the selected indicators are compared with results of competitors. Finally, I interpret the data found.

The goal of this thesis is compilation of financial statements under IFRS and Czech law, focusing on the establishment of two major financial statements. First and second chapter deal with theoretical requirements the compilation of reports according to Czech legislation and IFRS. The work focuses on theoretical and practical description of the selected areas for exploring the activities to be carried out prior to financial close. The final chapters are to describe differences between IFRS and Czech accounting, billing scheme to capture the differences and copy of statements of financial position and financial performance in terms of IFRS, the balance sheet and profit and loss statement in terms of Czech accounting.