National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Legal, tax and accounting view of lease in the Czech Republic
Kulhánková, Hana ; Janhubová, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.
Lease financing
Hubáčková, Barbora ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The main theme of this diploma thesis is "Lease financing". The introduction is focused on some characteristic of the lease, the division and advantages, disadvantages and risks of lease. The diploma thesis deals with the legislative and taxation regulation of lease. So the other chapter concerns with the development of lease market in the Czech Republic. The last chapter includes the comparison between lease and loan calculated by net leasing advantage and discounted cost of lease and loan. The diploma thesis is supplemented with examples and charts.
Lease financing (the impacts of tax reform)
Čapková, Jana ; Müllerová, Libuše (advisor) ; Hourová, Martina (referee)
This thesis deals with lease financing, especially is focused on financial leasing. The aim of the thesis is to explain and sum up tax reform changes. Thesis also describes leasing operations in accounting, advantages and disadvantages of leasing in comparison with bank credit.

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