|
|
Optimization of Accounting Treatment of Lease in Czech Company as Part of Consolidated Group
Dohnalová, Eliška ; Stárová, Marta (advisor) ; Kamila, Kamila (referee)
The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the practical part is first introduced selected company. For the purpose of this thesis was selected IT company XEROX CZECH REPUBLIC Ltd., which provides printing solutions for all kinds of business. After that the practical part analyzed the leasing process of the company and on the basis of the facts are presented proposals for process optimization and accounting treatment of leasing.
|
|
|
Acquisition and management of car fleet
Machata, Luboš ; Slaboch, Josef (advisor) ; Mach, Jiří (referee)
This bachelor thesis is focused on different forms of financing a car fleet in the Czech Republic. The theoretical part explains the methods of financing fleet cars and the differences between financing by own sources and foreign sources.
The practical part is focused on comparing offers of loan financing, financial lease, operational lease and buying vehicles in cash. These offers were provided by companies GE Money leasing, Volkswagen Financial services, UniCredit fleet management and Speed Lease. This part is based on a calculation of total cash costs, which is the difference of expenditure and revenue associated with these types of financing.
The conclusion is to evaluate the most effective form of financing a car fleet of the model company. The most effective form of financing the fleet cars is loan financing. This is due to the fact that even if the assets were acquired by foreign capital, these assets can be depreciated and the company can claim tax savings from depreciation.
|
|
|
Comparison and application of Lease by Czech accounting legislation and IFRS
Hejhalová, Dana ; Kuchařová, Ivana (advisor) ; Jana, Jana (referee)
Subject of this diploma thesis Comparison and application of Lease by Czech accounting legislation and IFRS is a comparison and analysis of purchase and lease of tangible assets through financial and operational leasing in selected company by Czech accounting legislation and IFRS and to assess which reporting of assets is economically and organizationally effective for the accounting entity. Theoretical background of this diploma thesis is fistly dealing with reporting of financial and operational leasing by Czech accounting legislation and then by IFRS. In Chapter Czech accounting legislation leasing is regarded by the law of accounting, income taxes and the law of VAT. In chapter IFRS are firstly mentioned legislation related to leasing, after its depreciation, accounting, appraisement and at the end of theoretical part is leasing assessed by IFRIC 4. In practical part of this thesis the gained knowledge from theoretical background are used and analyzed. In this chapter the model project is elaborated for company Cramo s.r.o. which acquires and leases Bobcat loader through financial and operational leasing by Czech accounting legislation and IFRS. The decision which reporting method of assets is more effective for the company is made in this chapter. Financial Statements by Czech accounting legislation and IFRS are made for comparison in which is embedded purchased and provided asset and depreciation on the leased item. At the end of this chapter costs and revenues of leasing are summarized by Czech accounting legislation and IFRS and the result of this thesis are discussed.
|
|
| |
|
| |
|
|
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.
|
|
|
Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
|
|
|
Operative Lease
Holzer, Michal ; Beran, Stanislav (referee) ; Zeman, Václav (advisor)
The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.
|
|
| |
|
| |
guest ::
