This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:223421 |
| Date | January 2012 |
| Creators | Kuchař, Tomáš |
| Contributors | Basovníková, Marcela, Beranová, Michaela |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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