Leasing operations from accounting and tax point of view
| Thesis title: | Leasingové operace z účetního a daňového hlediska |
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| Author: | Fialová, Petra |
| Thesis type: | Diplomová práce |
| Supervisor: | Müllerová, Libuše |
| Opponents: | Černý, Václav |
| Thesis language: | Česky |
| Abstract: | Diplomová práce popisuje leasingové operace z účetního a daňového hlediska. Zaměřuje se na účetní a daňové povinnosti pronajímatele a nájemce. V praktické části analyzuje pronajatý majetek konkrétní pražské společnosti. |
| Keywords: | operativní leasing; účetní pohled; finanční leasing; daňový pohled |
| Thesis title: | Leasing operations from accounting and tax point of view |
|---|---|
| Author: | Fialová, Petra |
| Thesis type: | Diploma thesis |
| Supervisor: | Müllerová, Libuše |
| Opponents: | Černý, Václav |
| Thesis language: | Česky |
| Abstract: | Thesis describes leasing operations from accounting and tax point of view. It focuses on accounting and tax obligations of a lessor and a leaseholder. In the practical part it analysis leased assets of a chosen prague company. |
| Keywords: | tax point of view; financial leasing; accounting point of view; operative leasing |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 8. 10. 2008 |
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| Date of submission: | 31. 5. 2009 |
| Date of defense: | 8. 6. 2009 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/15227/podrobnosti |