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National Repository of Grey Literature 11 records found  previous11 - 11  jump to record: Search took 0.00 seconds. 
Financial leasing from the leaseholder's point of view regulated by Czech legislation and IFRS
 Ťápalová, Hana ; Procházka, David (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing from the leaseholder's point of view. The first part is focused on theoretical background of the financial leasing regulated by Czech legislation. It also describes financial leasing in light of accounting (evaluation and evidence, reporting leasing or advance payment) and taxes (corporation income tax, VAT and other ones). The second part is focused on International Financial Reporting Standards (IFRS). In this part I explain the basic definitions related to financial leasing, its classification and bookkeeping. And last part of this work describes recording the financial leasing in an accounting software called Premier.
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National Repository of Grey Literature : 11 records found   previous11 - 11  jump to record:
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