The thesis deals with a valuation of solvency balance sheet according to rules set in directive Solvency II, which should have been implemented as of January 1st, and compares the solvency balance sheet with valuation of insurance companies balance sheet according to current Czech legislation and international financial reporting standards IFRS. The thesis defines the concept of insurance contracts both in Czech law and standard IFRS 4 and reporting of liabilities related to those contracts in balance sheet. The result of thesis is illustrated sample of solvency balance sheet including description of how prepare and evaluate it based on default balance sheet prepared according to Czech law.

Diplomová práce se zabývá problematikou fúzí dle platných českých předpisů. Každá kapitola se věnuje určité problematice : úvodní kapitoly se zabývají všeobecným úvedením do problematiky. Na tuto kapitolu navazuje oblast legislativních a procesních požadavků na provádění fúze. Další kapitoly popisují účetní a daňová úskalí, která vyvstávají v procesu fúzí. V textu je také okrajově zmíněna problematika mezinárodních účetních standardů a také teprve utvářející se oblast přeshraničních fúzí. V poslední části této práce jsou na praktickém příkladu, který vychází z praxe, demonstrovány některé z problematických oblastí rozebíraných v teoretické části této diplomové práce. Jedná se o splynutí dvou společností s vlastnickou transakcí po RD a před zápisem do OR.

The subject is financial analysis of STOCK Plzeň a.s. The aim of the thesis is propose the analysisi of ekonomical and financial situation of the company. The analysis refers to stage ang progress of the company between the years 2002 - 2006. Especially due to accounting reports.

The aim of this thesis is to clarify the main principle, existence and application of investment limits in insurance industry which are restricting investment activities of insurance companies (pension companies). The thesis contains structure of financial allocation of reserves and investment limits for these financial instruments. The practical part of the thesis outlines applying the investment limits on fictional portfolio of insurance company. In the thesis there can also be found description of regulatory limits of particular funds managed by pension company within II. and III. pillar. Another part of the thesis focuses on introducing actual structure of balance sheet of insurance company and pension company and also concentrates on analysing structure of their assets. One of the final part of the diploma thesis involves comparison of calculations of capital requirement for transformed fund before and after change of risk weight for particular types of financial instruments. The main benefit of the thesis is to show how important are financial assets for operation of innsurance companies and how the monitoring of financial limits works in insurance company. The conclusion of this thesis is to explain and clarify the application of investment limits on financial instruments which are contained in fictional portfolio of insurance company (transformed fund for example).

This diploma thesis deals with the current issue in connection with financial statements of non-profit organizations with respect to non-profit sector. The changes in the financial statements of non-profit organizations are based on comparison with profit organizations in respect to formal look as well content of the statements. Literature research includes a determination of non-profit sector, definition of non-profit-making organizations and civil associations. Furthermore, the literature research continues with problematic of differences in accounting of profit and non-profit organizations and the last part of Literature research is dedicated to selected indicators of financial analysis. Practical part of the thesis applies theoretical knowledge acquired in Literature research. After analysing and evaluating the current specific differences in financial statements both profit and non-profit organizations, the changes into financial statements of non-profit organizations are recommended in the way these statements will serve as better information base for the users of these statements as well as the selected financial indicators may be applied. At the end of the thesis the financial analysis is performed on existing non-profit organization to demonstrate chosen financial indicators with respect to non-profit sector and to changes in the statements defined above.

The subject of Diploma thesis is to compile long-term financial plan for ALTREVA Inc. dealing with the production of work and protective clothing for the period from 2015 to 2018. The assembly planned statements preceded by analysis of financial health for the period 2010-2014 using conventional financial analysis tools. In the theoretical part is basic knowledge related to financial analysis and financial long-term planning. The practical part is devoted to the characteristics of the company and assessment of its current financial situation. Based on the thesis findings and objectives of the company are compiled basic and pessimistic scenario of long-term financial plan and made juxtaposition together with the current state of the business. The conclusion enterprise ALTREVA proposed recommendations for the future.

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.

The master's thesis focuses on the accounting concept of profit or loss. In the first part, the contemporary approach to the issue from both theoretical and practical point of view is described with the main focus on the determination of the distributable profit. The capital maintenance and value measurement are also dealt with for this purpose. Following the theoretical basics laid down in the previous part, the main approaches of classical balance theories are explained and their advantages and disadvantages pointed out in relation to their possible use in practice. The thesis contains illustrative examples and ends with a draft of a usable methodology based on the various concepts described in the text.

The aim of this thesis was to analyze the shortcomings of the financial statements, namely of the balance sheet and profit and loss account, reported by specific municipality in terms of accounting before and after the financial reform in 2010 and in terms of lack eliminated thanks to this reform. The first part focuses on eliminating defects thanks to this reforms, it is about the transition from cash to accrual accounting, the obligation to begin with depreciating the property and the exchange of the financial statements. The second part is devoted to the elimination of the basic shortage of balance which is displayed through financial analysis, respectively the analysis of absolute indicators. In conclusion, the influence of inflation is projected in the reported values and the overall appreciation is added.