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Konvergence US GAAP a IFRS v oblasti vykazování operatívního leasingu na straně pronajímatele
Pašáková, Nikola
Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of lessor. Diploma thesis. Brno: Mendel university in Brno, 2014. The diploma thesis is focused on the evaluation of potential impacts of the proposed change in the operating lease in accordance with international ac-counting standards compared with the currently applicable standard from the point of view of the lessor. The thesis is divided into two sections: theoretical and practical. The theoretical section deals with the analysis of the current ap-plicable standard IAS 17 and proposed procedures exposure draft ED/2010/9 and re-exposure draft ED/2013/6. The practical section shows the impact on the statements of the lessor and the indicators of financial analysis.
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Zhodnocení využití leasingu v ČR
Jurajová, Katarína
This bachelor thesis deals with the analysis of development of leasing in Czech Republic. Theoretical part explains the issue of leasing and describes Czech Leasing & Finance Association. Another section describes the methodology regarding the time series. It is subsequently used in the practical part, which deals with the analysing the development of leasing of movables since 2000. Own work also presents time series of financial and operational leasing. There is also calculated the prediction of future development in 2014.
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Finanční dopady aplikace koncepce převodu práva užívání u leasingových smluv
Ostrý, David
Dissertation is devoted to field of accounting of leasing contracts according to International Financial Reporting Standards (IFRS) and generally accepted accounting principles (US GAAP) from the perspective of the lessee. First part of this work is devoted to general information about leasing. Here is defined essence of leasing, its classification, advantage and disadvantage using as one of the possible ways of financing and outline procedure of accounting according to Czech accounting treatment. Another part of work is outline procedure of accounting of leasing contracts according to current methodology IFRS and is mentioned differences in accounting according to US GAAP. Another text is devoted common project of organizations IASB and FASB responsible for the formation international standards, which is focus on formation new accounting standards for accounting of leasing contract. Again this part put emphasis on accounting on the part of the lessee. In practical part is utilized on previous theoretical knowledge and on practical examples are given procedure and effects of existing and potentially new method of accounting of leasing transaction mainly on selected indicators of financial analysis.
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Kvantifikace dopadů nového návrhu IFRS v oblasti operativního leasingu na finanční situaci pronajímatele
Stehlíková, Markéta
Stehlíková, M. Quantification of the impact of the IFRS Exposure Draft operating leases to the financial situation of the lessor. Master thesis. Brno: MENDELU v Brně, 2014. This Diploma thesis deals with the impact of potential implementation of the new IFRS exposure draft on leases, mainly from the lessor sight. The theoretical part discusses the current approach to the reporting of leases under IFRS, the new publication of the proposal in this area in 2010 and revised in 2013. In the practical part presents a comparison of approaches and evaluate the impact on the financial situation of the lessor.
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Lease agreement in Czech, Slovak and Austrian Law
Limburská, Martina ; Švarc, Zbyněk (advisor) ; Čihák, Jiří (referee)
The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.
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IASB’s project for creating new rules for lease
Čakarová, Cveta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Analysis of specific investment plans
KOČOVÁ, Radka
This thesis aims to find an optimal method for the creation and evaluation of the investment and use this method in the analysis of a specific investment objective. Was chosen option to acquire an investment bank loan with 30% participation and recovery time of three, respectively. four years, finance lease with a 30% repayment of outstanding recovery time also with three, respectively. four years, own resources. Other variants were designed alternative to hiring a car transport and rental vehicles through operating leases. Based on the discounted cash flow is optimal variant chartered transport. Acquisition of investments (new vehicles) is disadvantageous for the company.
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Comparison of the accounting display of leasing according to Czech legislation and the international standards IFRS
Doležal, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis compares the methods of accounting embodying of types of leasing according to Czech legislation and International Financial Reporting Standards (IFRS). It primarily focuses on the effects of usage of various methods on the balance and the profit and loss statement of accounting entities. The paper specifies definitions, benefits, risks, classification and accounting display of types of leasing and the requirements for publication in final accounts of accounting entities. Czech legislation covers the tax aspects of types of leasing in light of income tax. The paper includes practical examples in which both the methods of embodying are demonstrated, as well as the conclusions regarding the effects of application of different accounting standards.
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Leasing versus credit
Chalupecký, Jakub ; Nováková, Lenka (advisor) ; Vašek, Libor (referee)
The aim of the bachelor thesis is to compare a leasing and a credit as a form of external financing long-term assets especially from accounting, tax and legal point of view. An accounting part is focused on the beginning, standard progress and correct ending of a contract. A chapter devoted to taxes follows the preceding accounting issues. In a following chapter the thesis is focused on a comparison of an economic advantage of a financial leasing and a credit. Lastly the theoretical knowledge is applied on a particular example of financing a car. The thesis is interspersed with illustrative examples and statistical data about use of the investment funds.
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