This paper deals with achieving hedge accounting for portfolio of assets and liabilities. Furthermore, provides brief comparison between currently effective hedge accounting rules embodied in IAS 39 and forthcoming standard IFRS 9. The aim of presented paper is to highlight possible linkage...

Typical requirements for investment units export financing are high capital, specialized financing and export banks that are associated with insurance agencies. Investment units export financing is often accompanied with various long term investment risks and payment risks. Foreign exchange...

Firm’s financial resources must be characterized in other way than resources included to liability of balance sheet. Financial resources are created by total receipts, increase of equity and debt capital, subsidies and leasing. Internal resources of firm include not only its profit, but total...

Depreciation expresses impairment of an asset and decreases its net book value stated in the balance sheet. It allows attributing purchase cost of an asset across its useful life and it is considered to be a financial resource. In the capital budgeting theory and practice in the Czech Republic...

The paper deals with budgeting of building firms. Firstly, factors determining character and structure of building budget are described. Secondly, basic types of building budgets are distinguished and their drawbacks are identified. Finally, the attention is devoted to invoicing of building...

Payback period is not suitability criterion for evaluation great part of investment projects and also for creation guaranteed redemption price of energy. It ignores time factor and also cash flows after the cut-off date. For projects with greater internal rates of return and with longer economic...

Objective of the article is the analysis of gross fixed capital formation in CR, investment rate and efficiency of investment during 2005–200. Different modification of investment rate is used. Efficiency of investment is observed by ICOR. Investment rate, efficiency of investment and saving...

More attention has been paid lately to small and medium companies as they represent more than 95% of all business subjects of the national economy of each country. The European Union is pursuing activities in order to reduce costs for those companies, related to fulfilling of administrative...

Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is substantial if the company has carried out a merger...

Among the most frequent transactions realized between related entities included in a group are sales of goods, provision of services, lending, sales of securities and other financial assets. Consolidation adjustments leading to eliminations of these transactions realized e.g. between parent and...