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Possibilities of Financing of Fixed Assets Acquisition
Mališková, Pavla ; Horsáková, Kateřina (referee) ; Zemánková, Lenka (advisor)
This Master's thesis deals with choice of suitable possibility of financing the acquisition of fixed assets. The theoretical part includes characteristics of fixed assets, fundamental indicators of financial analysis and potential funding options. In the analytical part is evaluated the financial situation of company planning investment in a truck and its impact on the possibilities of financing, which are specified. In the suggestions part is suggested the suitable solution and its impacts on company are evaluated.
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Faktory ovlivňující zůstatkovou hodnotu osobních automobilů v ČR
Bečková, Iva
Diploma thesis focuses on residual value of passenger cars in the Czech Republic. The aim is to find out, which factors and in which way affect the residual value. Accurate prediction of residual value is crucial for companies offering passenger cars on operating lease. The focus is not only on the impact of technical characteristics of a vehicle on its residual value but also on possibilities of improving predictions of residual value with the help of external data. Results show that it is highly appropriate to build models on car model level not only on brand level. There is found negative effect of milage, lease length, generation age and diesel engine on residual value within chosen group of cars. Furthermore, there is found positive effect of engine power, engine capacity and additional equipment on residual value within some car segments. In the thesis there are also outlined possibilities of incorporating external factors to residual value predictions.
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The effects of changes in the reporting of leases under IFRS
Hacmacová, Veronika ; Peprníčková, Mariana (advisor) ; Vašek, Libor (referee)
The bachelor thesis deals with the reporting of leases under International financial reporting standards and the changes that will bring the newly issued IFRS 16, which was created in cooperation with the IASB and the FASB in the framework of the convergence process. The first part of the work is focused on the current arrangements for the reporting of leases under IAS 17 and describes the reasons for the formation of the convergence process. Further are described the ways of transition to the new standard and the new reporting rules of the lease. The practical part deals with the analysis of the annual reports of the airlines, when confirmed by the frequent use of leases, especially operating. The impact of the introduction of the new standard IFRS 16 is outlined on the example of a specific airline.
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Possibilities of Financing of Fixed Assets Acquisition
Mališková, Pavla ; Horsáková, Kateřina (referee) ; Zemánková, Lenka (advisor)
This Master's thesis deals with choice of suitable possibility of financing the acquisition of fixed assets. The theoretical part includes characteristics of fixed assets, fundamental indicators of financial analysis and potential funding options. In the analytical part is evaluated the financial situation of company planning investment in a truck and its impact on the possibilities of financing, which are specified. In the suggestions part is suggested the suitable solution and its impacts on company are evaluated.
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Methods of financing passenger cars – operating lease
Brejcha, Jiří ; Slunčík, Peter (advisor) ; Klečka, Jiří (referee)
The aim of this bachelor thesis is to list and describe basic methods of financing passeger cars focusing on the method of operating lease. First part of this bachelor thesis focuses on specificities of basic methods of financing passenger cars. This part also focuses on the progression of operating lease and financial lease on the czech market. Second part of this Bachelor Thesis focuses on the offer of operating lease to individuals on the czech market and also on analysing the advantageousness of two selected offers for individuals beside choosing basic method of financing passenger cars -- purchasing passenger cars from their own recources.
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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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IASB’s project for creating new rules for lease
Čakarová, Cveta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Comparison of the accounting display of leasing according to Czech legislation and the international standards IFRS
Doležal, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis compares the methods of accounting embodying of types of leasing according to Czech legislation and International Financial Reporting Standards (IFRS). It primarily focuses on the effects of usage of various methods on the balance and the profit and loss statement of accounting entities. The paper specifies definitions, benefits, risks, classification and accounting display of types of leasing and the requirements for publication in final accounts of accounting entities. Czech legislation covers the tax aspects of types of leasing in light of income tax. The paper includes practical examples in which both the methods of embodying are demonstrated, as well as the conclusions regarding the effects of application of different accounting standards.
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