Účetnictví a finanční nástroje

Abstract

The thesis is focused on financial instruments from the viewpoint of the Czech accounting legislativ and international accounting standards. It also contains a general characterization of financial instruments. In the practical use of theoretical bases, and their subsequent applicatin in CS Cabot company. In this work, I will devote to management of commodity and currency risk in the company. CS Cabot company used to manage these types of risk currency and commodity forwards. The method of risk management is given to specific examples. Based on these examples, I make recommendations on the most appropriate method of risk management in the company.