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Lease according to IFRS and a comparison with czech accounting laws
Pernická, Martina ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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Lease and its financial reporting in adjustment of the Czech Republic and IFRS
Syrovátková, Lucie ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
Thesis deals with leasing financing in light of Czech national regulations and IFRS. At first part it applies to lease at common level, its historical development, advantages and disadvantages and also its division. Second part targets the legal regulations in the Czech Republic, including tax and accounting view. Third part deals with IFRS adjustment, some distinctions from US GAAP, convergent project of IASB and FASB and discussion paper Leases: preliminary views. The work is completed by the practical application aimed at comparison Czech national regulations and IFRS in case of the financial leasing.
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Lease
Hušková, Petra ; Cardová, Zdenka (advisor) ; Hofmanová, Milena (referee)
Thesis mainly describes characteristics of lease, its types, advantage, disadvantage, ways of bookkeeping and reporting according to czech law and International Accounting Standards. Thesis includes also illustrative example which shows real leasing contract according to czech law and International Accounting Standards.
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Technical improvements and repairs of leased property
Paulíková, Eva ; Procházka, David (advisor)
The primary goal of my work is to provide an easy-to-understand definition of the terms "technical improvements" and "repair". A discussion of the problems of technical improvements of leased properties in relation to accounting and taxation is also provided. Principles developed in the first two sections are applied in the final chapter to a case study of the leasing of office space.
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The lease agreement
Malohlavová, Šárka ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The bachelor thesis is concerned with problems of the lease agreement according to the Czech legal regulations. Although this type of agreement is largely used, its content often labours with mistakes which can lead to inconveniences eventually to law suits. Therefore, the aim of this thesis is to provide sufficient information quantity for the creation this type of contract and especially to understand its content. Introductory part of the work focuses on a basic description of the flat rent, legal form, various types of the flats and the ways of creation the lease. The main part of this thesis is devoted to the terms of the contract including the regulated rent and open-market rent comparison. Finally, the thesis is supplemented by a display of the lease agreement created on that of the practical example and the others types of the occupational lease which we can come in contact with.
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Rent and lease
Mitáčková, Veronika ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
The fundamental of this case is to explain principles of function of rent and lease in the Czech legal environment and to clarify basic specificities and differences of both instruments to a reader. The main part is then paid to a historical development until the present, to a definition of the most important conceptions and a charakterization of concrete contractual relations. At the end of each chapter are brought out advantages and disadvantages resulting from experience and the whole work is finished by a confrontation of rent and lease.
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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.
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