Financial and operative leasing according to czech legislation and to IFRS
| Thesis title: | Finanční a operativní leasing dle ČÚS a IFRS |
|---|---|
| Author: | Krejčí, Filip |
| Thesis type: | Bakalářská práce |
| Supervisor: | Rauš, Jiří |
| Opponents: | - |
| Thesis language: | Česky |
| Abstract: | Bakalářská práce se zabývá leasingem dle ČÚS a IFRS. Podává základní přehled o účtování a vykazování finačního a operativního leasingu z obou pohledů. V praktické části zpracovává tři reálné leasingové smlouvy. |
| Keywords: | daňové a účetní aspekty leasingu; operativní leasing; finanční leasing |
| Thesis title: | Financial and operative leasing according to czech legislation and to IFRS |
|---|---|
| Author: | Krejčí, Filip |
| Thesis type: | Bachelor thesis |
| Supervisor: | Rauš, Jiří |
| Opponents: | - |
| Thesis language: | Česky |
| Abstract: | The bachelor work is about the leasing according to czech legislation and to IFRS. It gives the basic view about accounting and reporting of the financial and operative leasing. In the practical part there are worked three real leasing contracts. |
| Keywords: | operative leasing; financial leasing; accounting and tax standpoint of the leasing |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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| Type of study programme: | Bakalářský studijní program |
| Assigned degree: | Bc. |
| 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: | 25. 2. 2009 |
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| Date of submission: | 31. 5. 2009 |
| Date of defense: | 30. 6. 2009 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/19207/podrobnosti |