This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.

The master’s thesis is focused on the draft of a financial plan for a real company for four future periods. The first part of thesis is dealing with theoretical aspects, which are necessary to know for setting up a financial plan. This part is followed by a practical part, which includes presentation of the company, its contemporary state’s and its business environment’s analysis. In the end financial plan is proposed in two variants.

This thesis asses the financial health of the company Tesco stores, a.s., in the years 2002 to 2006 at the basis of sesected methods of the financial anlaysis. It comprieses proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.

This diploma work analyses financial situation of a company in the years 2002 - 2006 based on the choosen methods of financial analysis. The work objective is disclosure of problematic areas. There is performed the analysis of present situation of claim controlling and proposal of possible ways of improvement of claim controlling in the company.

The master’s thesis deals with evaluation of financial statement of the company in the years 2008 – 2010. There are defined theoretical framework, applied strategic and financial analysis and diagnosticated strenghts and weaknesses of financial statement. There are formulated proposals how to solve and improve problematic areas in financial statement of the company.

The Diploma Thesis "Evaluation of the Financial Situation in the Water Rescue Services and Proposals to Its Financing" I have chosen, because this issue is very actual and affects a large part of the population. Water Rescue Service cares about the safety and health of people in more than 80 locations in the Czech Republic. Thanks to learning the methods of the financial analysis will be possible in practical part to evaluate the situation in the Water Rescue Service. The main proposal is analysis of the one local group and the other part is presenting the functioning of a few selected groups. All found data will lead to the creation of the proposals and solutions of the financing that will help this organization continue to operate and take care about the health of many people.

The aim of this diploma thesis is the financial analysis and evaluation of the financial situation in BUWOL METAL company, Ltd. The theoretical part deals with the theoretical knowledges of the financial analysis. In the practical part are these knowledges used for the analysis of the financial situation of company. The results of this thesis will be used as basis for the improvement of the current situation of company.

The diploma thesis is focused on the draft corporate financial plan proposal. The first part of the thesis includes the theoretical background to financial plan issues. The second part consists of the presentation of the company and of its contemporary state´s and its business environment´s analysis. After that the financial plan for the years 2016- 2019 is proposed in optimistic and pesimistic variant, with its evaluation in the end.

In the late 1990s and early 2000s several revenue recognition scandals arose, which led to a discussion about the need for a new principle-based standard with a balance sheet-based approach for revenue recognition. On 1st of January 2018 IFRS 15 Revenue from Contracts with Customers became effective and replaced all previous revenue recognition standards and interpretations. All companies are expected to be affected regarding when and how much the company reports its revenue, though the scope may vary from one company to another. This study aims to investigate how the application of IFRS 15 has impacted companies based on the business models they apply in their customer agreements. To operationalize the purpose of the study a quantitative method was adopted to gather the empirical data, which have been obtained from the companies’ annual reports. An enumeration was implemented, why all listed companies on Nasdaq Stockholm which are required to implement IFRS 15 have been studied. The results indicate that a minority of the companies have showed an impact and most of the companies have not been impacted after an implementation of the new revenue recognition standard. The study has identified that the reason why companies are affected by IFRS 15 depends on the business models’ companies apply in their customer agreements. The minority of companies that have been affected by IFRS 15 are the ones which have developed business models that includes complex customer contracts, i.e. customer contracts consisting of complex commitments and promises of goods and services to customers. Accordingly, the majority of the studied companies uses business models with non-complex customer contracts in their customer agreements, e.g. simple sale of only one good, hence their revenue recognition under IFRS 15 does not differ from previous accounting standards.

This master thesis compares the main differences between CAS and IFRS in the field of long-lived assets. The aim of the thesis is to analyze differences between CAS and IFRS in the field of long-lived assets and apply these differences to the example of the concrete entity. The thesis is divided into two major parts, the first part is a theoretical part and the second part is a practical part . The theoretical part focuses on long-lived tangible and intangible assets according to CAS and IFRS. At the end of the theoretical part there is a comparison and the main differencies between both accounting systems. The practical part describes specific accounting examples, comparing the impacts of individual accounting operations of long-lived assets of CAS and IFRS. These operations concern chosen items of long-lived assets, income statement and balance sheet. It describes the impacts of these accounting operations on the income statement and the balance sheet.