|
|
Agricultural Leasing as the Composition of Production
BERGEROVÁ, Nikola
The aim of this work is to handle the issue of agricultural leasing as the composition of production. The chosen theme is based on a survey primarily focused on after-straightening length of leasing and rents (in cash or in benefits of kind), and other specifics of the economic use of agricultural land.
|
|
|
Lease contract
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of this thesis is to analyse the institute of rental contract, in particular the general layouts thereof. The opening chapter describes its historical development. The major part of this work breaks down the current shape of rental contract under the civil code. Further attention is focused on the matter of specific adjustments to tenancy agreements, primarily flat renting. Finally, the closing chapter discusses the alterations to the present state of rental contracts included in a new civil code proposal.
|
|
|
Lease contract
Korecký, Ondřej ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions of leasing of three selected companies on Czech market with general term which are recommended by Czech Leasing and Finance Association.
|
|
|
The comparison of accounting methods of leasing under CAS and IFRS in
RÖSCHENTHALEROVÁ, Daniela
The aim of my bachelor thesis is The comparison of accounting methods of leasing under CAS (Czech Accounting Standards) and IFRS (International Financial Reporting Standards) in entity. The comparison is based on financial statements under IFRS and the CAS by the lessee, because here are basic differences. In CAS has a lessor an asset in statement and he depreciates it. In IFRS has a Lesbe because he takes the the economic benefits from an asset. In CAS must be used accruals in order to payments are in the correct and subject period. The basic part in IFRS is the present value of payments. Payment is allocated to amortization, which reduces fee and interest. IFRS shows actual amount of payments. CAS uses only one amount over the lease. Therefore, I think that IFRS in this view matches more closely the reality.
|
|
|
Leasing Operations and Their Record in Accounting
KUBÁTOVÁ, Veronika
This bachelor thesis is engaged with a description and analysis of leasing operations and their record in the accounting of the selected corporation. Theoretical findings about leasing in light of law, taxes and accounting from various sources are gathered in the theoretical part of this thesis. They are structured to anable their comparison with actual state of record of leasing operations in the accouniting of the selected corporation. The practical part makes an analysis of two factual leasing operations of the selected corporation. On the basis of this analysis it defines possible questionable areas and refers to risks and disadvantages which coud be brought by recognized procedure of the chosen corporation in the accounting of these leasing operations. In context of it this bachelor thesis evaluates the compliance of the chosen corporation´s procedure in the accounting of these leasing operations with relevant law measures,. suggests practical solutions and evaluates their assumed impacts. Futhermore the practical part of this bachelor thesis describes assumed impacts of the described procedure of the corporation in the accounting of the leasing operations on its economy. In addition to it recommendations and proposals for the corporation to avoid some adverse effects in future are formulated and given reasons for.
|
|
| |
|
|
Leases under IFRS and czech legislation
Krejčí, Miloš ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
|
guest ::
