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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.
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Usufructuary lease
Kešner, Václav ; Liška, Petr (advisor) ; Horáček, Tomáš (referee)
The main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...
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Usufructuary lease
Kešner, Václav ; Liška, Petr (advisor) ; Horáček, Tomáš (referee)
The main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...
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Usufructuary lease in the light of the New Civil Code
Siebertová, Lucie ; Salač, Josef (advisor) ; Frinta, Ondřej (referee)
The professional thesis at hand is dedicated to the institute of usufructuary lease, which, following a long period of absence, has been incorporated into the Civil Code, i.e., Act No. 89/2012 Coll. Usufructuary lease differs from the related institute of lease, inter alia, by the fact that it is, in its essence, not the mere transfer of the use of an item for temporary use, but also for its utilisation. Usufructuary lease is enacted in Sections 2332 to 2357 of Act No. 89/2012. Coll., the Civil Code. These provisions entail, apart from general ones, also the usufructuary lease of agricultural land and of an enterprise. Under Act No 513/1991 Coll., the Commercial Code, the latter was referred to as the lease of a business. Despite its differences, it has to be said that usufructuary lease and lease share some common traits. This is also the reason that the provisions on lease apply, mutatis mutuandi, to the provisions of usufructuary lease, unless stated otherwise by a specific provision of the law. The introduction of the thesis deals with the historical development of usufructuary lease, as well as with the necessity of a consistent distinction between lease and usufructuary lease. The following chapters analyse the contract on usufructuary lease, the subject matter of usufructuary lease, the...
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