National Repository of Grey Literature 4 records found  Search took 0.02 seconds. 
Car fleet financing analysis in the selected company
Potočiar, Petr ; Hrdý, Milan (advisor) ; Škerlíková, Tatiana (referee)
The diploma thesis deals with analysis of car fleet financing in the selected company. It focuses on cars financing options, describes methods of their comparison. It studies both national and international accounting regulation with focus on reporting of loan, financial and operating leasing. Another area of interest are tax circumstances influencing decision making. The main emphasis is laid on the comparison methods, ways of data evaluation and on specifics which can affect decision making. In the practical part analysis of car fleet financing is performed, decision specifics are discussed and financing options favourability is compared.
Leasing in accounging
Kovaříková, Tereza ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma work mentions types of leasing, possibility of account, various situations that can happen during the contract and how is the tax influence. I mention not only domestic standards but also international standards.
Leasing
Klímková, Veronika ; Cardová, Zdenka (advisor)
The bachelor thesis is in the first part about general leasing characteristics and bailment lease. Then it deals with leasing accounting and everything is illustrated with specific examples. There are the main changes of the leasing which were set in 2008 and 2009. Afterwards it shows disparities between leasing and credit, too. At the end is described the leasing according to IFRS and US GAAP.
Lease financing (the impacts of tax reform)
Čapková, Jana ; Müllerová, Libuše (advisor) ; Hourová, Martina (referee)
This thesis deals with lease financing, especially is focused on financial leasing. The aim of the thesis is to explain and sum up tax reform changes. Thesis also describes leasing operations in accounting, advantages and disadvantages of leasing in comparison with bank credit.

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