This thesis describes possible effects of foreign exchange rates on financial information of accounting entities, methods of their realization and their reporting. Basic resources are the rules of International Financial Reporting Standards with accent on IAS 21 The effects of changes in foreign exchange rates.

This thesis concerns with problematic of FX risk management in a mid-sized export-oriented company. The theoretic part of the paper explains fundamental and origin of FX risk and summarizes process of its management with emphasis on specifics of mid-sized companies. Further, selected hedging techniques and instruments are introduced. With employment of available statistics and analysis, main advantages and disadvantages of hedging are demonstrated. For practical application of theory presented, real data from mid-sized company are used. After analyzing financial and accounting statements, concrete risks arising from exchange rate volatility are identified. Finally, concrete recommendations for the management are offered, which could lead to lowering FX exposure and reducing impact of changes in exchange rates on economy of the firm.

International companies perform business transactions in different countries all over the world and must be able to manage their financial assets in various currencies. Significant foreign exchange alteration can markedly harm market value of any company. The companies use so called 'hedging' to avoid such situations. The aim of this master thesis is to analyze specifics of currency operations based on a case study in the international company and its transaction exposure. The thesis discovers that the selected company uses only two types of 'hedging'.

The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.

The thesis primarily deals with the foreign exchange risk in the manufactory company Šroubárna Kyjov spol. s r.o. The aim of the thesis was to evaluate the current situation in the company using selected elements of financial analysis and performing strategic analysis. Based on the analysis of the foreign exchange risk in previous years and on the basis of the CZK/EUR exchange rate forecast, measures were proposed for the next period.

Master’s thesis deals with analysis of specific business transactions, where company exchange-rate risks happen. On the basis of findings, the thesis includes the proposals of treasury instruments for exchange-rate loss minimalization.

Diplomová práce se zabývá faktory ovlivňující společnosti, které podnikají na globálním trhu a jsou vystaveny rizikům, která přinášejí výkyvy ve směnných kurech. Zabývá se také prozkoumáním motod analýzy vývoje směnných kurzů a metod ochrany proti těmto rizikům.

Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost basis, latent reserves and deferred tax. A separate section compares the issue of depreciation of fixed assets in terms of IFRS, US GAAP and the Czech accounting law. The main part discusses the rules for identifying and capturing the transitional changes in the value of assets and liabilities in their subsequent valuation rules under IFRS, US GAAP and Czech accounting regulations. There is also the issue of exchange rate differences.

The aim of the thesis was to develop an effective hedge strategy for a Czech importing pharmaceutical company. To this goal, I used both theoretical knowledge from the first and second chapter, and internal data of the company. Particularly, this thesis is dedicated to its management, however, it may also inspire those who are interested in this issue.

This diploma thesis focuses on the assessment of the financial situation of Mediterran Slovakia ltd. between 2003 and 2015 with chosen methods and indicators of economic and financial analysis. Obtained data are compared with the data of three competing companies to better illustrate the company´s situation. There are some proposed measures to improve the company’s financial situation based on the gained information.