Cenné papíry z hlediska českého účetnictví a IAS/IFRS

Abstract

My dissertation is devoted to equities, both from the point of view of ČÚS and IAS/IFRS. The first part is dealing with not only theoretic limitations of individual equities, but also with financing market, investment possibilities, etc. The second part of my work is then devoted to the whole accounting problems of equities, as it is solved by ČÚS and the third part is dealing with the solution according to IAS/IFRS. In the enclosures the basis of effective rate of interest is explained, further there is a coherent example of equitites worked out and finaly there is also a new standard of IFRS9 outlined.