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Ing. Zuzana Kapustová

Master's thesis

Finanční deriváty v účetnictví bank

Financial derivates in bank accounting
Abstract:
The goal of the submitted thesis “Financial derivates in bank accounting” is to analyze system of accounting and presenting derivates in bank accounting. The thesis is divided into three parts. The first part is concentrated on definition of derivates, their classification and utilization. In the second part is characterized the accounting of derivates and their presenting. The final part deals with …more
Abstract:
Predmetom diplomovej práce „Finančné deriváty v účtovníctve bánk“ je analyzovať systém účtovania a vykazovania derivátov v účtovníctve bánk. Práca je rozdelená na tri časti. Prvá sa koncentruje na definovanie derivátov, ich členenie a využitie. V druhej časti je popísané účtovanie derivátov a ich vykazovanie. Posledná časť sa zaoberá derivátmi v portfóliu konkrétnej banky.
 

Keywords

Kľúčové slová forwardy futures swapy opcie účtovníctvo bánk zaisťovacie deriváty Keywords forwards swaps options bank accounting hedging derivates
 
Language used: Slovak
Date on which the thesis was submitted / produced: 5. 5. 2008
Identifier: https://is.muni.cz/th/eqgi9/

Thesis defence

  • Date of defence: 5. 6. 2008
  • Supervisor: doc. Ing. Božena Petrjánošová, CSc.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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Masaryk University

Faculty of Economics and Administration

Master programme / field:
Economic Policy and Administration / Financial Management

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