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Lease agreements
Veselková, Zdeňka ; Spirit, Michal (advisor) ; Neděla, Radek (referee)
The thesis deals with lease agreements. Thesis outlines the history of lease agreement, the influence of the new Civil Code on the law of contract and clarify the difference between lease, leasing and tenancy. Main chapter is devoted to an analysis of lease agreement for an apartment or house. The practical part of the thesis analyses selected issues and problems arising during negotiating of contract or during the lease.
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Business Interruption Insurance
Kolmanová, Vendula ; Daňhel, Jaroslav (advisor) ; Hanzlík, Karel (referee)
This thesis deals with business interruption insurance. It deals with the possibilities of using this insurance product, its design and approach in its application, causes, that may lead to interruptions, and the procedure which leads to the conclusion of the insurance contract. Finally, discusses the specifics of which carries business interruption insurance for owner of commercial real estate.
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Business plan for starting own business in the Russian Federation
Šándor, Peter ; Švecová, Lenka (advisor) ; Kubíček, Aleš (referee)
The aim of this thesis is to develop a realistic business plan in the Russian Federation. The idea is to rent real estates in the city of Kazan. Location was selected according to the government Project "Innopolis", which foresees the creation of the largest industrial park in the Russian Federation close to the city of Kazan. The work is divided into theoretical and practical part. The theoretical part describes the structure and the process of preparing various parts of a business plan. The practical part focuses on development of a particular business plan, evaluates its return, risk and overall strategy of business plan.
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Leasing versus Credit
Krátká, Iva ; Kozlová, Taťána (advisor) ; Lešetický, Ondřej (referee)
This work deals with the characteristics of a loan, finance leases and operating leases. It follows up their differences and tax implications. The aim of this study is to choose the best loan or lease for acquisition of fixed assets in company AZ s.r.o. It should certify or refuse presumption the operating lease to be the best variant for its purchase.
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Lease contract
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of this thesis is to analyse the institute of rental contract, in particular the general layouts thereof. The opening chapter describes its historical development. The major part of this work breaks down the current shape of rental contract under the civil code. Further attention is focused on the matter of specific adjustments to tenancy agreements, primarily flat renting. Finally, the closing chapter discusses the alterations to the present state of rental contracts included in a new civil code proposal.
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Actual changes in the lease accounting according to the IFRS
Zborovjanová, Emília ; Pelák, Jiří (advisor) ; Lučanská, Janka (referee)
The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FASB are trying to remove the differences in a lease reporting and also they want to integrate it. This integration will lead to reporting of comparable information about the financial state of the company. This information represents a necessary field for users of financial statements. The aim of these two boards is to publish a particular lease standard for lease reporting, which would replace currently applicable standards and therefore simplify the orientation within financial statements. The thesis is divided into six chapters. The first chapter is focused on the convergence process from its beginning. The aim of the second chapter is to show the lease reporting according to the currently applicable standards -- IFRS and US GAAP. The third chapter describes the lease definitions according to the Exposure draft. The fourth and the fifth chapter are dedicated to reporting of lease from the lessee's point of view and lessor's point of view, as well. The last chapter shows positive/negative comments of five chosen organizations on the Exposure draft.
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Selected groups of costs in the tax base - lease versus depreciation
Flídrová, Hana ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Lease according to czech accounting laws and IFRS
Schmidová, Monika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.
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