Zobrazeno 1 - 10
of 21
pro vyhledávání: '"zajišťovací účetnictví"'
Publikováno v:
Journal of Competitiveness, Vol 2011, Iss 1, Pp 91-101 (2011)
Z důvodu nadnárodní účetní harmonizace lze v posledních letech vysledovat odklon od tradičního oceňování na bázi historických cen směrem k vykazování v reálných hodnotách. Tento trend je v českém účetnictví zejména apliková
Externí odkaz:
https://doaj.org/article/8b921f7e385646edb7c121012ff60eb1
Autor:
Lunga, Jakub
This bachelor thesis concerns hedge accounting under International Financial Reporting Standards. For a better understanding of the issues of the given topic, the more complex numeric and accounting procedures are accompanied by practical examples. P
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::7b74ba51a22a2bd76f8eaf9f433b069f
http://www.nusl.cz/ntk/nusl-360521
http://www.nusl.cz/ntk/nusl-360521
Autor:
Kuznetsov, Vladyslav
This bachelor thesis is about hedge accounting according to IFRS. The IFRS standards used nowadays are summarized, especially those which regulate hedge accounting as of today. This thesis also includes simplified examples, which relate to the issues
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::551e609ef273244f2af2452b32c4c0de
http://www.nusl.cz/ntk/nusl-200246
http://www.nusl.cz/ntk/nusl-200246
Autor:
Pejčochová, Kristina
This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sec
Externí odkaz:
http://www.nusl.cz/ntk/nusl-113116
Autor:
Neubauerová, Lucie
This bachelor thesis deals with the over-the-counter (OTC) derivatives. It discusses especially the development of their trade in the world and the possibility of using in risk management. The introductory part defines the basic concepts associated w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::825148a61f9b42373860168ab983ecb7
http://www.nusl.cz/ntk/nusl-115935
http://www.nusl.cz/ntk/nusl-115935
Autor:
Pejčochová, Kristina
This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::d8b332a65f22d187e4cbf3680e4aa95e
http://www.nusl.cz/ntk/nusl-113116
http://www.nusl.cz/ntk/nusl-113116
Autor:
Pecka, Jiří
I would like to divide my diploma thesis into two parts: theoretical and practical. In the theoretical part, I will outlint the area of hedge accounting pursuant to IAS 39 and FAS 133, including distinction between cash flow hedge and fair value hedg
Externí odkaz:
http://www.nusl.cz/ntk/nusl-76913
Autor:
Votoček, Filip
Thesis is devoted to basic aspects of the reporting of financial derivatives. Mentioned is brief history and determination of term "derivative" from different points of view. Follows diversification of financial derivatives into groups. The main part
Externí odkaz:
http://www.nusl.cz/ntk/nusl-76797
Autor:
Slavík, Tomáš
Thesis "Currency Hedging Using Financial Derivates" provides comprehensive survey about hedge derivatives contracts from view of real datas. The principle is whole life of derivates contracts - from the beginning of contract settlement to expiration
Externí odkaz:
http://www.nusl.cz/ntk/nusl-17028
Autor:
Votoček, Filip
Práce se věnuje základním aspektům vykazování finančních derivátů. Nejprve je zmíněna stručná historie a vymezení pojmu ¨derivát¨ z různých směrů pohledu. Následuje rozdělení derivátů do skupin. Hlavní část je zasvěcen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::c12210813c27fb069fe7f1e62e0eec31
http://www.nusl.cz/ntk/nusl-76797
http://www.nusl.cz/ntk/nusl-76797