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Wartość informacyjna bilansowej wyceny kredytów w warunkach globalnego kryzysu finansowego

100%
Wiszniowski E.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
415-424
EN
Planned changes to IFRS 9, which will take effect as per 2013, forecast two models for pricing financial instruments: the amortised cost and fair value. The article discusses the essence of the amortised cost, and provides evidence for the fact that its use does not result in overstatement of the carrying value of financial instruments and that financial result is estimated using the precautionary principle. The condition of measurement of amortised cost using the effective interest rate is based upon the knowledge of the likely cash flows from the ownership of a financial instrument. The discussed pricing model, as opposed to fair value, is free from the risk of value manipulation because it is based on the terms of the contract (loan agreement).
2

UPLATNENIE AUTOMATICKÉHO VYROVNÁVACIEHO MECHANIZMU V PRIEBEŽNOM PILIERI DÔCHODKOVÉHO SYSTÉMU V SLOVENSKEJ REPUBLIKE

75%
Virdzek T., Šebo J.
Ekonomický časopis (Journal of Economics)
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2012
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vol. 60
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issue 5
482 – 494
EN
Article deals with the existence and functioning of automatic balance mechanism (ABM) in the PAYG pension systems. By uncovering theoretical knowledge on ABM, we focus on its ability to overcome political risks and to stabilize the PAYG system in short and long run without drastic shock interventions, which are politically unstable. Further, we created and applied the ABM model into specific conditions of Slovak PAYG system and found its ability to balance PAYG system on cash and accrual basis. At the same time, we propose inevitable steps and changes in order to implement the model into practice and legislation.
3

ANALYSIS OF THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE CZECH ENTERPRISES AND THEIR IMPACT ON FINANCIAL POSITION AND PERFORMANCE

63%
Sedláček J.
Ekonomický časopis (Journal of Economics)
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2010
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vol. 58
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issue 4
375-391
EN
This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.
4

MAJETKOPRÁVNÍ SAMOSTATNOST KAPITÁLOVÉ OBCHODNÍ SPOLEČNOSTI A VYBRANÉ ASPEKTY OCHRANY JEJÍCH VĚŘITELŮ

63%
Černá S.
Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
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2014
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vol. 97
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issue 4
333 – 343
EN
Proprietary separation of the capital companies from their members is one of the consequences of their legal personality. The fact that the company’s property and the property of the members exist as two separate entities has ambivalent consequences for creditors. Positive is that it prevents the members of the company from using the company’s property to pay their own debts, negative is that it takes away from the creditors the possibility to satisfy their title from the property of its members. The protective institutes of the Civil Code, both the special provisions of protective character (ss. 630 (2), 1315 (3), 1963 and following, ss. 2629 (2), 2898 of the act no. 89/2012, the Civil Code) and the general clauses (s. 3 and s. 433 of the Civil Code) are applicable in order to protect the creditor who is the weaker party. Also the Company Act contains provisions of protective character. In the widest meaning, it is the regulation that a company should have its “starting” capital and that it should not distribute this and other property which will be produced among the members of the company at the expense of paying its debts to the creditors. The protection of creditors in narrower sense and with greater protective potential is provided by the provisions of the company law which enable the creditors to satisfy their claims from the property of the members of the bodies of the company (if they breached their duty of care and fiduciary duty) or of the members of the company (if they breached their duty of loyalty). The liability has penal character and arises from the law or from a decision of a court. The text considers in particular also the consequences of non compliance with the balance-sheet test and the test of solvency which are new institutes of the Czech company law.
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