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National Repository of Grey Literature

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Leasing - Accounting and Tax Aspects Gillová, Martina ; Zmrhalová, Alena (advisor) ; Černovská, Lenka (referee) Basic characteristics of leasing. Possibilities of leasing operations accounting according to the Czech regulations and according to the International accounting standards (IAS/IFRS). Analysis of differences in accounting. Schemes of leasing operations in financial statements. Tax aspects of leasing operations. Detailed record

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