Original title: Finanční a operativní leasing dle ČÚS a IFRS
Translated title: Financial and operative leasing according to czech legislation and to IFRS
Authors: Krejčí, Filip ; Rauš, Jiří (advisor)
Document type: Bachelor's theses
Year: 2009
Language: cze
Publisher: Vysoká škola ekonomická v Praze
Abstract: [cze] [eng]
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. 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: accounting and tax standpoint of the leasing; financial leasing; operative leasing; daňové a účetní aspekty leasingu; finanční leasing; operativní leasing

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/13549

Permalink: http://www.nusl.cz/ntk/nusl-9519


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Bachelor's theses