|
| |
|
| |
|
|
Leasing
Kamarádková, Denisa ; Škerlíková, Tatiana (advisor) ; Janičíková, Monika (referee)
Bachelor thesis shows the development of the leasing market as a whole and the services of leasing company Volkswagen Financial Services. Correlation analysis was carried for the purpose of determining how the economic situation affects the volume of leases. This analysis showed continual improvement of market indicators after the financial crisis in 2008, but number of leases grew just slightly. The merits of operational leasing, financial leasing and loans from the above mentioned company were analyzed using calculation of lease payments. Financial leasing is a little more expensive than loan. Work confirmed that interest rates and risk premiums of banks are affected by the market situation and the monetary policy of the Czech National Bank.
|
|
|
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.
|
|
|
Financial leases - comparison of Czech accounting legislation with International Financial Reporting Standars - impact on profit and loss account
DĚDIČOVÁ, Jana
The goal of this thesis is to compare the costs of leasing according to Czech accounting rules and according to international accounting standards. Regulations according to International accounting standards are divided according to the length of duration of individual agreements, in several steps {--}in order of consecutive years until the complete down-payment according to schedule. It is a regulation of accounting operations and economic results in the years of 2002-2009. For comparison I used the standard agreement for a cargo truck. As another comparison I chose a lease-back agreement for a building project. The practical part of the thesis transforms Czech accounting prescriptions into IAS accounting prescriptions in the form of tables. With the help of calculations and comparison of individual accounting prescriptions concerning financial leasing /Czech and international/ I came up with a number of results. I worked out two leasing agreements with variant solutions of transitions to financial leasing accounting according to IAS 17 in different years with differing leasing agreement duration. Each option is transformed, the costs and their variance is evaluated from the point of view of both accounting methods and the impact of these differences on economic results is resolved. In the conclusion each leasing agreement both approaches, the Czech and the international, are compared and all the differences which follow are summarized in a table.
|
|
|
Leasing from the point of view of lessee according to the Czech accounting regulations and IAS/IFRS
Miková, Tereza ; Martiník, Karel (advisor)
The goal of this bachelor thesis is to characterize approaches to accounting information of the Czech accounting regulations and the International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) and to compare them. At the beginning the term leasing, sorts of leasing, advantages and disadvantages are defined. In the following two chapters deal with different matters in bookkeeping and reporting according to the Czech Accounting Standards and international legislation. Finally, this bachelor thesis interprets particular accounting approaches to leasing and compares them. Different reporting results are applied to a model example.
|
guest ::
