The Development of Leasing in the Czech Republic
| Thesis title: | Vývoj leasingu v ČR |
|---|---|
| Author: | Pavlišová, Veronika |
| Thesis type: | Diplomová práce |
| Supervisor: | Hajdíková, Taťána |
| Opponents: | Šmídová, Jana |
| Thesis language: | Česky |
| Abstract: | Diplomová práce se zabývá charakteristikou leasingu, historií a vývojem leasingu v čase, účtováním leasingu, zobrazením leasingu v daňové soustavě a také mezinárodními standardy účetního výkaznictví. Cílem diplomové práce je vymezit pojem leasing a jeho druhy. Objasnění problematiky účtování leasingu z hlediska nájemce a pronajímatele. |
| Keywords: | účtování leasingu; finanční leasing; vývoj leasingu; IFRS; operativní leasing |
| Thesis title: | The Development of Leasing in the Czech Republic |
|---|---|
| Author: | Pavlišová, Veronika |
| Thesis type: | Diploma thesis |
| Supervisor: | Hajdíková, Taťána |
| Opponents: | Šmídová, Jana |
| Thesis language: | Česky |
| Abstract: | This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord. |
| Keywords: | IFRS; operating leasing; financial leasing; lease accounting |
Information about study
| Study programme: | Ekonomika a management/Management |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Management |
| Department: | Department of Management Business |
Information on submission and defense
| Date of assignment: | 29. 1. 2010 |
|---|---|
| Date of submission: | 31. 3. 2011 |
| Date of defense: | 29. 5. 2012 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/24411/podrobnosti |