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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Financing leasing in accordance with CAS and IFRS
 MARŠOUNOVÁ, Jana
The aim of this bachelor thesis is the comparison of accounting of financing leasing in accordance with CAS (Czech Accounting Standards) and IFRS. Definitions and classification of the leasing are described in the theoretical part. The basic terms are explained in accordance with the form of the aforesaid standards. The practical part deals only with the financing leasing and results from the particular contract of financing leasing concluded between a leasehold provider (leasing company) and a leaseholder. Accounting of the single steps of the leaseholder and the leasehold provider is elaborated on the basis of the contract. It is firstly accomplished according to the form of CAS and consequently of IFRS. Both two methods are compared and the found differences between the standards are described at the end of the thesis.
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Leasing (comparison of account in a IFRS and Czech accounting standard)
 MAKOVÁ, Andrea
Abstract This Bachelor Thesis called {\clqq}Leasing (the comp arison of leasing accounting according to International Financial Reporting Standards and according to Czech Accounting Standards)`` deals with the issue of differences between leasing accounting in compliance with CUS and IFRS. The theoretical part consists of a description of leasing characteristics including different leasing sorts and options and of the most important terms used in the sphere of leasing. The practical part focuses on the financial leasing accounting by a leaseholder and by a leasehold provider according to CUS and IFRS. Both accounting ways are presented on a particular example, compared with each other, whereupon there is a conclusion stating advantages and disadvantages of both ways. The conclusion also includes all accountanting possibilities concerning this issue.
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Financial leasing from the leaseholder's point of view regulated by Czech legislation and IFRS
 Ťápalová, Hana ; Procházka, David (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing from the leaseholder's point of view. The first part is focused on theoretical background of the financial leasing regulated by Czech legislation. It also describes financial leasing in light of accounting (evaluation and evidence, reporting leasing or advance payment) and taxes (corporation income tax, VAT and other ones). The second part is focused on International Financial Reporting Standards (IFRS). In this part I explain the basic definitions related to financial leasing, its classification and bookkeeping. And last part of this work describes recording the financial leasing in an accounting software called Premier.
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