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	Reporting of Selected Groups of Assets according to IFRS and Czech Accountig Legislation Střasák, Tomáš ; Hanušová, Helena (referee) ; Křížová, Zuzana (advisor) The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result. Detailed record
	Business Unit Leasing Operations Kořínková, Veronika ; Čech,, Miroslav (referee) ; Fedorová, Anna (advisor) This Bachelor´s thesis drapple with business unit leasing operations. After defining terms and characteristics accounting entity is proposal the most optimum kind and conditions leasing for accounting entity. Detailed record
	Possibilities of Financing of Fixed Assets Acquisition Mališková, Pavla ; Horsáková, Kateřina (referee) ; Zemánková, Lenka (advisor) This Master's thesis deals with choice of suitable possibility of financing the acquisition of fixed assets. The theoretical part includes characteristics of fixed assets, fundamental indicators of financial analysis and potential funding options. In the analytical part is evaluated the financial situation of company planning investment in a truck and its impact on the possibilities of financing, which are specified. In the suggestions part is suggested the suitable solution and its impacts on company are evaluated. Detailed record
	Financing of Business Activities Farkasová, Nikola ; Noštinský, Daniel (referee) ; Heralecký, Tomáš (advisor) The topic of the bachelor's thesis is the project proposal and the definition of individual methods of financing construction machinery for a selected company. The thesis contains a comparison and evaluation of all available options with a focus on leasing and loan financing according to the offers provided by specific banking and leasing companies. The merit of this thesis is to find and recommend for a company the most advantageous variant of how to finance this particular investment. Detailed record
	Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on the Slected Items in the Financial Statements of Private Corporations Vlachová, Michaela ; Pešáková, Darina (referee) ; Hanušová, Helena (advisor) This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards. Detailed record
	Proposal of Business Plan Financing Změlíková, Renáta ; Hadačová, Zuzana (referee) ; Režňáková, Mária (advisor) This dissertation deals with the funding possibilities of business plan of Sun Marketing, s.r.o. In terms of theoretic peaces of knowledge and of obtained information takes in proposal of optimal alternate of business plan financing. Detailed record
	The Comparison of Valuation of Movable Tangible Assets According the Czech Accounting Legislation and IFRS Hlaváčková, Lucie ; Svitavský, Lukáš (referee) ; Pernica, Martin (advisor) This bachelor’s thesis deals with comparison of reporting and valuation of tangible fixed assets acquired through financial leasing, according to Czech accounting legislation and International Financial Reporting Standards. Also, this thesis focuses on assessing the impact of the valuation of assets in the financial statements and the impact upon economic result of the Company ABC, s. r. o. Detailed record
	Financing of Investment in the Company Úradníková, Nikola ; Mgr.Drahomír Březina (referee) ; Kocmanová, Alena (advisor) This bachelor thesis deals with choosing a suitable form of financing for long-term assets of a specific company. It contains theoretical knowledge from the field of business activity financing. The practical part focuses on financial analysis of the company and especially on the comparison and analysis of selected loan and financial leasing products. Detailed record
	Possibilities of Financing of Fixed Property and Valuation of its Tax Impact in Building Company Skořepová, Marcela ; Kocanda,, Pavel (referee) ; Vítková, Eva (advisor) There exist many ways how to finance fixed assets of a company. In my thesis, I deal with several types of funding fixed assets and compare them. In the introduction, I describe different types of funding, their advantages and disadvantages. One of the ways of funding is a lease, a loan or renting of fixed assets. The aim of my work was to select the best way of funding fixed assets for the selected company and study its tax consequences. Detailed record
	Means of Transport in Enterprise - Accounting and Tax Aspects Zámková, Jana ; Vacková, Silvie (referee) ; Polák, Michal (advisor) This bachelor's thesis deals with difficulties of financing of company fleet which is specialized on rendition of services in commercial security, fire signalization and remote information transfers from these and other systems on boards of centralized security. It contains analyse of fleet financing, comparation of appropriate instruments for personal vehicles financing and proposals for optimal ways of fleet financing. Detailed record

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