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Financial lease in the Czech accounting regulations and IFRS
Křtěnská, Andrea ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor´s thesis deals with the financial lease according to the Czech accounting regulations and International Financial Reporting Standards. Firstly, the lease is defined then its categories. The theoretic part is focused on the financial lease from the perspective of the both systems. In addition, the chapter about IFRS involves the changes that new standard IFRS 16 brings. In the practical part a model example for both of the systems is studied from the perspective of a lessee and a lessor. The aim of the thesis is to describe accounting methods in the Czech accounting regulations to IFRS and to describe the differences in accounting between these two systems. These differences are stated in the last chapter of this thesis.
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Methods of financing passenger cars – operating lease
Brejcha, Jiří ; Slunčík, Peter (advisor) ; Klečka, Jiří (referee)
The aim of this bachelor thesis is to list and describe basic methods of financing passeger cars focusing on the method of operating lease. First part of this bachelor thesis focuses on specificities of basic methods of financing passenger cars. This part also focuses on the progression of operating lease and financial lease on the czech market. Second part of this Bachelor Thesis focuses on the offer of operating lease to individuals on the czech market and also on analysing the advantageousness of two selected offers for individuals beside choosing basic method of financing passenger cars -- purchasing passenger cars from their own recources.
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External financing fixed assets from accounting and tax point of view
Šťovíčková, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis analyses the ways of external financing above all from the accounting and tax perspective through lease and loan. The first part defines the financial lease and loan, the way how they are captured in accounting and their relations to taxes. There are advantages and disadvantages of both ways of financing listed and analysed in more details. The second part of the thesis compares the acquision of assets through loan or lease. The ways of financing are compared from the administrative and tax perspective as well as the financial cost of the investment.
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True and fair view of the acounts to Czech Financial Standard and IFRS
POLÁKOVÁ, Jana
The aim of the bachelor´s work was the comparison of accounting reports of the chosen company, which shows final accounts according to ČÚP (Czech accounting regulati-ons), but for its parent company in France shows final accounts according to IFRS. In the first part of the work there are described the accounting methods, principles, the content, the composition of final accounts according to Czech accounting regulations and according to international accounting standards including the description of chosen accounting cases in IFRS financial lease, small long-lived assets and construction con-tracts. The second part is concentrated on the real accounting cases, with the comparison of showing in the company reports according to ČÚP and IFRS. Due to the limited extent of the work there is only the comparison of balance sheet and income statement. On the basis of the work result there was a recommendation to the company how to correct accounting of construction contracts in IFRS.
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Lease agreement in Czech, Slovak and Austrian Law
Limburská, Martina ; Švarc, Zbyněk (advisor) ; Čihák, Jiří (referee)
The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.
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Financial Lease and Value Added Tax
NOVOTNÁ, Alena
The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.
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The comparison of accounting methods of leasing under CAS and IFRS in
RÖSCHENTHALEROVÁ, Daniela
The aim of my bachelor thesis is The comparison of accounting methods of leasing under CAS (Czech Accounting Standards) and IFRS (International Financial Reporting Standards) in entity. The comparison is based on financial statements under IFRS and the CAS by the lessee, because here are basic differences. In CAS has a lessor an asset in statement and he depreciates it. In IFRS has a Lesbe because he takes the the economic benefits from an asset. In CAS must be used accruals in order to payments are in the correct and subject period. The basic part in IFRS is the present value of payments. Payment is allocated to amortization, which reduces fee and interest. IFRS shows actual amount of payments. CAS uses only one amount over the lease. Therefore, I think that IFRS in this view matches more closely the reality.
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