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Accounting, tax and legal aspects of leasing
Šandera, Martin ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The objective of this diploma thesis is an application of general law as well as accounting and tax regulations on operating and financial lease from both lessee's and lessor's perspectives. Its key purpose is to familiarize the reader with this area, provide a comprehensive information background and comment on the key issues, which currently appear in practise.
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Nájomné zmluvy
Lazúrová, Veronika ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
This Bachelor's thesis is concerned with particular parts of lease agreements of flats and commercial facilities according to the Czech law. The goal of this paperwork is to concentrate on those facts, which can lead to misunderstandings between contract parties and explain these verities also to not educated reader. In the introduction of this work I will focus on basic characteristics of differencies between residential and non-residential premises. But the main purpose of this work is to define concrete parts of lease agreement according to the Czech law. Very important part of this work is also the case study, which submission is inspired by reality and which conclusion will be definition of conditions of contract and also model of lease agreement of intangible good.
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The use of simulation models for company processes improvement
Votruba, Pavel ; Dlouhý, Martin (advisor) ; Princ, Peter (referee)
Simulation models are used to analyse company processes. The purpose is to create a model in simulation software that will represent the behaviour of the company. Options to improve the current situation are investigated by observation of the studied system and subsequent experimenting with the model. This work deals with the situation in the company, which focuses on lease and service of working platforms. New headquarters is being built to provide better services and changes in offer of leased working platforms are being considered. Model of the company is created in software SIMUL8. Next step is to perform simulation experiment and summarize the results. Input values are adjusted according to these results, which leads to a more favorable solution. The aim of this work is to optimize the working capacity and improve the structure of offer of leased working platforms.
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Lease versus credit
Klímková, Veronika ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
The theme of my diploma thesis is "Lease versus credit." The first part deals with relatively independent terms of the lease and credit of their definition and methods of accounting. It also deals with the tax and legislative changes which in the area of leases and credits in recent years occurred. Main section is devoted to comparing the differences between themselves, leasing and credits. There are advantages and disadvantages of both forms of financing, while the main attention is focused on business deciding between leasing and credit for making investments. Two methods will be introduced: net advantage of leasing and discounted costs of leasing and credit. The use of these methods is demonstrated on a practical example.
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The analysis of leases according to IFRS
Martiník, Karel ; Krupová, Lenka (advisor) ; Müllerová, Libuše (referee) ; Doležal, Jan (referee)
A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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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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Financing leasing in accordance with CAS and IFRS
MARŠOUNOVÁ, Jana
The aim of this bachelor thesis is the comparison of accounting of financing leasing in accordance with CAS (Czech Accounting Standards) and IFRS. Definitions and classification of the leasing are described in the theoretical part. The basic terms are explained in accordance with the form of the aforesaid standards. The practical part deals only with the financing leasing and results from the particular contract of financing leasing concluded between a leasehold provider (leasing company) and a leaseholder. Accounting of the single steps of the leaseholder and the leasehold provider is elaborated on the basis of the contract. It is firstly accomplished according to the form of CAS and consequently of IFRS. Both two methods are compared and the found differences between the standards are described at the end of the thesis.
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