|
|
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.
|
|
|
Car fleet financing analysis in the selected company
Potočiar, Petr ; Hrdý, Milan (advisor) ; Škerlíková, Tatiana (referee)
The diploma thesis deals with analysis of car fleet financing in the selected company. It focuses on cars financing options, describes methods of their comparison. It studies both national and international accounting regulation with focus on reporting of loan, financial and operating leasing. Another area of interest are tax circumstances influencing decision making. The main emphasis is laid on the comparison methods, ways of data evaluation and on specifics which can affect decision making. In the practical part analysis of car fleet financing is performed, decision specifics are discussed and financing options favourability is compared.
|
|
| |
|
| |
|
|
Leasing
Klímková, Veronika ; Cardová, Zdenka (advisor)
The bachelor thesis is in the first part about general leasing characteristics and bailment lease. Then it deals with leasing accounting and everything is illustrated with specific examples. There are the main changes of the leasing which were set in 2008 and 2009. Afterwards it shows disparities between leasing and credit, too. At the end is described the leasing according to IFRS and US GAAP.
|
|
| |
guest ::
