Assessment of the Financial Position and Performance of the Chosen Russian Companies operating in the Telecommunication Industry

Bc. Anastasiia Sleptcova

Diplomová práce

Abstract:

This diploma thesis entitled “Assessment of the Financial Position and Performance of Chosen Russian Companies" examines the financial position and performance of three leading Russian companies operating in the telecommunications industry: VimpelCom, MobileTelesystems, and MegaFon. The theoretical part describes the accounting legislation in force in Russia and its comparison with IFRS, and characteristics of the two selected statements of financial analysis, which are the balance sheet and income statement. The literature review also deals with characteristics of selected ratio indicators. The practical part of this work deals with the analysis of financial positions based on balance sheets and financial performance based on income statements for five financial years from 2016-2020. These analyzes were carried out using vertical and horizontal methods, in which the emphasis is on the representation and change of reporting assets, liabilities, expenses, revenues, and profit for the selected period to determine the most significant factors affecting the company's profits and describe potential financial problems.

Keywords

financial statements, financial analysis, financial position, balance sheet, assets, liabilities, equity, financial performance, income statement, expenses, revenues, profit, telecommunications industry

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 31. 3. 2022

Obhajoba závěrečné práce

• Vedoucí: Ing. Enikö Lörinczová, Ph.D.

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program / obor:
Economics and Management / Economics and Management