Equitied and Investment Instruments in Accountancy of Enteprises and Financial Institutions
|Author:||PhDr. Šúleková Petra|
|Year:||2004 - summer|
|Leaders:|| Ing. Monika Hollmannová
|Work type:|| Doctoral
|Awards and prizes:|
|Abstract:||This thesis is mainly focused on the law adjustment and the accounting methodology of securities and investment instruments in the Czech Republic and it is divided into nine chapters. Each of these chapters is explaining some specific part of problems of securities and investment instruments.
The first chapter is trying to explain law adjustment of securities and investment instruments in the Czech Republic. In this chapter are interpreted basic law conceptions that are connected with securities and investment instruments. Next there are described valid acts and other law standards in detail.
The third chapter is explaining the obligations. There are solved problems of accounting methodology of obligation, appreciation of obligation, obligation in foreign currency and other problems connected with obligations in the Czech Republic. Very similar problem is discussed in fourth chapter, but there are discussed bills.
The main target of the fifth chapter is explanation of problems of investment instruments. It is relatively new subject in our accounting, but it becomes very important. There were a lot of problems with investment instruments, mainly with derivates. Today is valid new act about accounting methodology of derivates, and this new methodology is described in this chapter.
The sixth chapter is concentrated on accounting methodology of securities and investment instruments in Czech banks. The important point of this chapter there is showed the main differences between accounting methodology of companies and banking accounting methodology.
At the seventh chapter I shortly pay the attention to implementation of the International Accounting Standards (IAS) into our law system. I focus on the accounting standards IAS 32 and IAS 39.
The eighth chapter is dealt with the taxation securities and investment instruments valid in the Czech Republic.
The last chapter considers problems of securities and investment instruments in the Czech Republic today.
At the end I would like to say, that the emphasis of this thesis lies mainly on explication of expressive changes in account of securities and investment instruments, which came after novel of accounting law at the beginning of the last year. The target of this thesis is not only the description of bookkeeping, but he principle is the understanding of the basic fundamentals, which were fitted to our law system by the above mentioned