Deriváty v účetnictví komerčních bank

Abstract

The aim of my thesis was to acquaint the reader with the most important theoretical bases derivatives and show them accounting of chosen bank derivatives on concrete examples, which could help to better explain the accounting problems of the financial instruments. In the first and in the second part of the thesis, there are defined terms necessary to understand this issue (derivative, derivative market, individual types of derivatives, accounting for derivatives and taxation of derivatives). The theoretical part is followed by the practical part, in which were solved with the help two models examples two type derivatives: derivative of trading and hedge derivative. In comparison of the results of solution examples was find out that for the bank is better to negotiate hedge derivative than derivative of trading.