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Financial leasing from the perspective of the lessee in comparation with Czech accounting regulations and accounting rules of IFRS
Horníková, Markéta ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goal is to become familiar with the term financial leasing by the lessee from the accounting point of view - to explain the nature or disprove certain facts. The thesis deals with two different accounting practices, Czech legislation and transnational concept in the form of International Financial Reporting Standards. The work compares both methods of accounting and reporting operations with motivation to conclude which approach is more factual, more accurate and better reflect reality. The work is completed by the examples and one compares reflection of the accounting transactions of both systems in the statements. The thesis concludes that the more factual and true picture of the situation by lessee is given by IFRS because leased assets and related operations will be reflected in the balance sheet and income statement (not only in off-balance sheet), and so they are immediately visible to external users.
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Lease contract
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of this thesis is to analyse the institute of rental contract, in particular the general layouts thereof. The opening chapter describes its historical development. The major part of this work breaks down the current shape of rental contract under the civil code. Further attention is focused on the matter of specific adjustments to tenancy agreements, primarily flat renting. Finally, the closing chapter discusses the alterations to the present state of rental contracts included in a new civil code proposal.
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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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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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Leasing (comparison of account in a IFRS and Czech accounting standard)
MAKOVÁ, Andrea
Abstract This Bachelor Thesis called {\clqq}Leasing (the comp arison of leasing accounting according to International Financial Reporting Standards and according to Czech Accounting Standards)`` deals with the issue of differences between leasing accounting in compliance with CUS and IFRS. The theoretical part consists of a description of leasing characteristics including different leasing sorts and options and of the most important terms used in the sphere of leasing. The practical part focuses on the financial leasing accounting by a leaseholder and by a leasehold provider according to CUS and IFRS. Both accounting ways are presented on a particular example, compared with each other, whereupon there is a conclusion stating advantages and disadvantages of both ways. The conclusion also includes all accountanting possibilities concerning this issue.
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The accounting view to leasing
Bubníková, Jana ; Rauš, Jiří (advisor)
This bachelor thesis is divided into two parts -- theoretical and practical. The theoretical part is focused on characteristics, legal regulations and introduction of different kind of leasing, the allocation of leasing at the actual market in Czech Republic, as well as the explanation of main advantages and disadvantages of leasing. The accounting and the impact of leasing in particular years is shown in the practical part. The first example focuses differences in particular kinds of leasing. The second one compares financial leasing from the view of leasee with an investment credit.
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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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Leases under IFRS and czech legislation
Krejčí, Miloš ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Financial leasing
Fialová, Martina ; Zapletalová, Jitka (advisor) ; Černá, Jana (referee)
Cílem této diplomové práce je připravit jakousi metodickou příručku pro zájemce o leasingové financování, která spotřebiteli usnadní rozhodování o této variantě financování investic a přinese mu maximum užitku. Zároveň obsahuje určité řešení, které přispěje eliminovat problém všech společností, což je míra krytí rizika spojeného s finanční operací. Proto je zde návrh klasifikace rizikovosti, který bude možné použít jako metodický model pro leasingové společnosti.V dnešní době je již leasing jedním z neodmyslitelných fenoménů rozvinutých tržních ekonomik. Leasing lze definovat jako formu pronájmu výrobních prostředků nebo výrobků dlouhodobé spotřeby za sjednané nájemné. Tento způsob financování přináší nájemci různé výhody. V první řadě představuje jeden z externích zdrojů pro pořízení investic, kdy financování cizím kapitálem nevyžaduje mobilizaci vlastních prostředků a umožňuje podniku využívat finančně náročnou investici bez úměrného zadlužení. Leasingové financování, tak jako každá jiná forma financování, je po dobu obchodního vztahu mezi leasingovou společností a nájemcem ovlivňováno řadou faktorů, které přináší realita podnikatelského života. Diplomová práce je rozdělena na část teoretickou a část analytickou. Teoretická část pojednává o významu, definici a historickém vývoji leasingového financování v Českých zemích. Jsou zde popsány základní formy leasingu a skladba leasingové smlouvy. Nechybí ani daňová problematika tohoto financování z pohledu daně z příjmů a daně z přidané hodnoty. Pro zájemce o leasingové financování je zde zařazena také kapitola týkající se teoretického rozboru výhodnosti leasingu. Je zde rozebráno zajištění těchto obchodních operací, se kterými se leasingový nájemce může při sjednávání leasingových obchodů nejčastěji setkat. Analytická část obsahuje seznámení s firmou S MORAVA Leasing, a.s., která se na trhu leasingového financování pohybuje již řadu let. Nechybí postup uzavírání leasingových smluv krok po kroku. Prakticky je zde předvedeno účtování leasingu, jak z pohledu nájemce, tak ze strany pronajímatele. Daňové aspekty daně z příjmů a daně z přidané hodnoty jsou zde podány v přehledných příkladech. V závěru analytické části práce je provedeno hodnocení způsobů pořízení investic, mezi kterými se investor může rozhodovat a pro potřeby leasingových společností je zde navržena klasifikace rizikovosti komodit, které bývají nejčastěji předmětem leasingu.
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