National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Legal, tax and accounting view of lease in the Czech Republic
Kulhánková, Hana ; Janhubová, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This thesis deals with leasing, its division, legal, tax and accountig framework of leasing in the Czech Republic. Accounting and tax part focuses on obligations of a leasholder and a lessor. One part is dedicated to lease market in the Czech Republic and on part deals with IFRS.
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.

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