This diploma thesis deals with the economy of professional hockey clubs in the Czech Republic. The thesis consists of two parts. The theoretical part is about intangible assets in according to Czech accounting legislation and also in according to the international accounting standards (IAS/IFRS). Intangible assets (especially the player's contracts) are important for the operation of sports clubs. In the practical part are used selected methods of financial and correlation analysis for evaluation of individual clubs from the perspective of financial and economic view. These methods are also used for a determination of the relationship between the economic crisis and the economy of clubs. In the diploma thesis is also suggested a solution for reporting sports contracts according to IAS/IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:176984 |
| Date | January 2014 |
| Creators | Lukašíková, Michaela |
| 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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