|
|
Zobrazení nejistoty spojené s leasingovými smlouvami ve finančním výkaznictví nájemce
Kokrdová, Romana
This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.
|
|
| |
|
|
Leasehold of a Company - from an Accounting and Financial Point of View
JANDOVÁ, Barbora
This bachelor thesis deals with the comparison of a lease of a company according to International accounting standards and Czech accounting legislation, from a landlord and tenant perspective. Theoretical knowledge is applied on a selected company XY, s. r. o. The company provides information about what transaction affects its profit or loss. It counts on impacts of tax, law and accounting in the selected business company. Furthermore, the thesis shows the lease of a company from financial reports according to International accounting standards and Czech accounting legislation and it compares both results. At the end, the bachelor thesis also contains a recommendation for the company which standard is better for accounting to keep the lease.
|
|
|
Apartment lease termination in terms of substantive and procedural law
Sobotková, Žaneta ; Salač, Josef (advisor) ; Šustek, Petr (referee)
Apartment lease termination in terms of substantive and procedural law Abstract The diploma thesis is focused on particular reasons of the apartment lease termination, according to the Civil Code no. 89/2012 coll. and act no. 90/2012 coll., corporate law. The legal regulation in the civil code no. 89/2012 coll. is not comprehensive, and therefore this thesis deals with the reasons that are set out in both the special provisions on the apartment lease termination the termination of an apartment and a house, as well as the reasons arising from the general provision on the lease and termination of obligations. The thesis consists of an introduction, seven chapters and a conclusion. It is based on valid legal regulations, case law, professional literature and other sources. The first chapter outlines the historical development of the institute of renting an apartment and its demise. The basic law became the General Civil Code, which applied in the territory of the Czech republic on the basis of the Reception Act of 1918. The discontinuity with the previous legislation occurred in 1948 after the Communist Party took over political power. Then the Civil Code No. 141/1950 Coll. and the Civil Code No. 40/1964 Coll. were adopted. The second chapter discusses the institute of tenancy, lease agreement and the concept...
|
|
|
Lease of Non-residential Premises Used for Business Activities and its Specifics
Tichavová, Eva ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of Non-residential Premises Used for Business Activities and its Specifics Abstract As apparent from the title, the thesis deals with the lease of non-residential premises, which are used for business activities and its specifics, i.e. special legal regulation for this type of lease in particular. It is divided into four parts by themes. The first one addresses the previous legal regulation, which has been repealed, however it affects existing legal relationships. The second one, as the most extensive, includes effective legal regulation contained in Act no. 89/2012 Sb., the Civil Code, as later amended, in particular. The main aim is to provide the reader with basic orientation in the complexity of lease of non-residential premises used for business activities; however, taking into account the extent, the interpretation is not exhaustive. Although the legal regulation concerning the lease of non-residential premises used for business activities is included in principle in one piece of law, this legal institute is present in various places of the Civil Code, causing confusion in many cases. Taking into account issues dealt with in the previous part, the third one provides the parties, i.e. the tenant and landlord, with recommendations regarding the practices when concluding this type of lease...
|
|
|
Lease of the property for business purposes
Řeháčková, Ivana ; Salač, Josef (advisor) ; Šustek, Petr (referee)
The purpose of this final thesis is to provide the outline of the effective legal regulation of the lease of the property for the business purposes. After short introduction of the lease as a legal institute itself and its usage in business area of life, the thesis then concerns itself with the particular questions that are subject to legal regulation of the lease of the property for business purposes constituted mainly by the Civil Code. Amongst these questions the basic necessities of the lease agreement that are required by the law are described first, then the mutual rights and obligations of the contracting parties and finally the matters related to the termination of the lease.
|
|
|
Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law
Doležal, Jakub ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
In my thesis "Residential tenancy agreement - Landlord's status and non-mandatory provisions of Czech residential tenancy law" I explore specific institutes of Czech residential tenancy law. I deal with contractual freedom of the parties to arrange their own rights and obligations that may differ from those that are prescribed by the Czech civil code. I also put emphasis on the new legislation that will come into effect in 2014, which is going to substantially change legal relations between lessors and lessees. Starting with basic legal requirements for lease agreement I then describe rights and obligations of the parties that stem from it. At the end I go over legal tenancy agreement termination options. Through the comparison of the law as it is and its impact on real life I attain the aim of my thesis: to show what is problematic in the Czech residential tenancy law.
|
|
|
Lease contract
Ondruška, Ota ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease contract The theme of this thesis is lease contract. The author has chosen this subject because it is very current and lease contract is also one of the most frequently used legal act. The main goal of the thesis is to analyze the institute of lease contract and to highlight some problematic points of this legal regulation. The work is supplemented by judicial decisions of Czech courts and opinions of some authors. This work consists of three chapters. The Chapter one describes historical development of legislation of lease contract, especially in Roman law, legislation contained in General Civil Code of 1811 and the legislation included in the Czechoslovak Civil Code of 1950 and of 1964. The Chapter two is the main part of this work. It is subdivided into eight parts in which are discussed the general provisions of lease contract. First subchapter examines relevant Czech legislation, the second subpart is focused on concept of lease contract. The parties of lease contract are described in the third part. The characteristic of creation of lease contract contains the fourth subchapter and the fifth subpart contains a detailed list of rights and obligations of the lessor and the lessee and their subsequent analysis. The sixth part concentrates on rent issue. Institute of sublease is investigated...
|
|
|
Lease of an apartment and house
Petrovičová, Michaela ; Salač, Josef (advisor) ; Švestka, Jiří (referee)
Lease of an apartment and house The subject of this thesis is the issue of lease of an apartment and a house with emphasis on introduction of the fundamental changes brought to this question by the new Civil Code. This paper also briefly points out possible difficulties which might occur even though the legal regulation is quite detailed. The thesis is trying to mention relevant established practice of courts in connection to certain areas of this regulation. The legal institute of a lease of an apartment and house presents irreplaceable part of every legal system because of the fact why people enter into such contract. That is also, why special protection of a leaseholder represents traditionally integral part of this field of law. The thesis consists of six chapters, of which the first one presents the sources of legal regulation. The second chapter discusses various objects of a lease which may substantiate a special protection of its tenants. For a better understanding, even instances of relations which are not included under lease of an apartment and house are mentioned. In order to present a comprehensive view, this thesis also discusses the differences of lease of a staff apartments, social solidarity apartments, and apartments owned by cooperative housing societies. The main part of this...
|
|
|
Lease of an Apartment: Rights and Duties of the Lessee and Lessor
Krtička, Daniel ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Lease of an Apartment: Rights and Duties of the Lessee and Lessor Abstract The diploma thesis deals with the actual issue of the lease of an apartment, which is primarily regulated in the Act No. 89/2012 Coll., the Civil Code, as amended (hereinafter the "CC"), in the specific provisions on the lease of an apartment and the lease of a building (Sections 2235 to 2301). Secondarily, the issue of the lease of an apartment is also regulated by other legal regulations - e.g. Act No. 67/2013 Coll., regulating certain issues concerning the providing of services associated with the use of the apartment and non-residential premises of an apartment house (the Services Act), or Government Regulation No. 308/2015 Coll., on the definition of the terms of routine maintenance and minor repairs related to the use of the apartment. The regulation of the cooperative apartment lease is then excluded from the Civil Code, when the legislator decided to include it in the Act No. 90/2012 Coll., on Commercial Companies and Cooperatives. The subject of the diploma thesis is not to provide a detailed analysis of all specific provisions on the lease of an apartment and the lease of a building, but to give an overview of the rights and duties arising for lessees and lessors, in particular from the provisions of the Sections 2242 to...
|
guest ::
