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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Alternatívne investície na trhu nehnuteľností
 Hajduková, Sarah
The aim of the bachelor thesis is to evaluate the profitability of two compared industrial properties, which will be leased during the 10 years and afterwards will be sold. The first part of the work is a literature search, which focuses on the industrial real estate market and the specifics associated with building a financial model. In the second part, leaseback and development investments will be compared using a financial model and internal rate of return analysis. Finally, the results will be evaluated and appropriate recommendations will be formulated for future investors in industrial real estate.
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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.
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