Metody oceňování v účetnictví a jejich využití při ocenění podniku

This diploma thesis is focused on evaluating the use of book value of balance sheet items in business valuation. At the beginning of the thesis, the valuation basis in accounting are defined. Subsequently, methods of business valuation are described. For each method, the potential use of the book value is evaluated. The diploma thesis identifies the method of business valuation with the greatest potential of using the book value. In the following chapters, the methods of finding the book value of assets and liabilities in accordance with International financial reporting standards are described. For each kind of asset or liability, the potential use of book value is evaluated. A special attention is paid to the differences between the Czech Accounting Standards and the International Financial Reposting Standards in relation to the fair value measurement; the differences are compared and the possibilities of using each fair value level for the business evaluation is measured. A separate chapter deals with the book value of the balance sheet items of investment funds and investment companies, because those companies face higher requirements in terms of the fair value measurement. Thus, the usability of the book value of the balance sheet items is higher for those companies.