Problematika cenných papírů v bankovním sektoru

Abstract

Goal of this Bachelor’s Thesis is to describe measurement and accounting treatment of securities in banks in the Czech Republic according legislation valid as of 1 January 2012. The Thesis contains comparison of the Czech and International accounting standards and includes practical examples. The text includes description of measurement and accounting treatment of securities in banks, comparison of IAS/IFRS and Czech accounting standards in this area and examples of different business transactions that are usually concluded by the banks. I see the contribution of my work in the practical examples where I covered different accounting treatments of transactions with securities. The Bachelor’s Thesis has two parts. Theoretical part contains Chapter 2 Measurement of securities and Chapter 3 Accounting treatment of securities. Practical part contains Chapter 4 Practical examples of accounting treatment.