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Lease agreement in Czech, Slovak and Austrian Law
Limburská, Martina ; Švarc, Zbyněk (advisor) ; Čihák, Jiří (referee)
The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.
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Leasing Contract and its Application in Practice
Hrdlička, Tomáš ; Švarc, Zbyněk (advisor) ; Kotoučová, Jiřina (referee)
This thesis is focused on the topic of leasing especially from the legal point of view. The first part deals with history of leasing, definition of leasing, dividing of leasing according to different criterias and also with Czech leasing market. The following part is concerned with legal regulations of leasing (leasing contract) primarily in Czech, but also in European and international law and formulation of terms of the leasing contract as well. The final part contains the main objective of this thesis, which is analysis of the general commercial terms of the leasing contract and their comparison with legal regulations. In connection with this analysis, there are mentioned several suggestions and recommendations for improvement of the current situation.
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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.
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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.
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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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Zajištění závazkových vztahů uplatňovaných při prodeji zemědělské techniky.
KOCMICH, Tomáš
The graduation theses at the theme {\clqq} The funding of exercise obligations with selling agriculture technics``. In this graduation these is described areas, which are very important with selling ariculture technics. I theoretical part I deal with the establishment, termination and securing of obligations and further with purchase contracts, leasing, financing and grantes. After that I continue with practical part, in which I describe selected companies, I compare their purchase contracts and I investigate their accordance to business law.
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Accounting and taxation aspects of financial leasing in a trading company
POMAHAČOVÁ, Dana
The objective of the thesis is to examine and appraise the accounting and taxation aspects of financial leasing in a particular trading company until valid rules of law within the territory of the Czech Republic. All the information gained was elaborated mainly by the combination of text and open excerption methods. Also methods of synthesis and deduction were used. The text of the thesis is joined by charts, model examples and a diagram which illustrates specialization of the leasing within the Czech Republic. Financial leasing is considered as a very flexible instrument for funding of the long term company requisites. Financial leasing is usually translated as a lease which is followed by surrender of a hired object when the period of lease is over. For a leaseholder financial leasing represents a long term commitment, usually a fixed one. The practical section of the thesis is focused on investigation of accounting and taxation aspects and their impact on a business unit. The cost development of financial leasing, bank credit and cash buying is compared among others.
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