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National Repository of Grey Literature 2 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.
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Accounting, financial and tax aspects of leasing
 Vokounová, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.
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