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National Repository of Grey Literature

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Finanční leasing-srovnání úpravy platné v ČR s IFRS Slepičková, Lenka ; Mejzlík, Ladislav (advisor) Obecné charakteristiky leasingu, finanční leasing podle úpravy v ČR, právní a účetní vymezení, finanční leasing podle mezinárodních účetních standardů, obecné charakteristiky a účtování, srovnání obou úprav, praktické srovnání pomocí příkladu, účtování u nájemce a pronajímatele podle české úpravy, účtování u nájemce a pronajímatele podle IFRS, rozdíly vyplývající z příkladu. Detailed record

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