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Leasing contracts in business relations
Svoboda, Martin
1 Abstract In my dissertation I am concerned with the issue of leasing in commercial relationships. Leasing is a legal concept that was taken over from abroad after 1989. A close connection with lease and relatively short legal history are probably the reasons behind the certain degree of heterogeneity of opinions on leasing. And the diverse opinions on leasing were the main reason for my choice of this topic. I was particularly interested in delimitation of leasing in relation to lease and in legal regulation of leasing. At the same time I assumed that despite the difference of opinions the practice of conclusion of leasing agreements will be unified, considering the large volume of leasing agreements concluded in our country each year. The aim of my dissertation was to cover the majority of the main lines of opinion on leasing, make a comparison of leasing and lease and to assess whether it is necessary to apply the statutory regulation of lease on leasing agreements. Another aim of the dissertation was to assess individual components of leasing relationship, i.e. its participants, subject and content (subjective rights and obligations), both on purely theoretical level and in terms of the specifics of leasing as reflected in concrete business terms and conditions. My primary concern during my work on the...
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Airline Fleet Management and Airliner Acquisition Methods
Greguš, Adam ; Rathouský, Bedřich (advisor) ; Navrátil, Kryštof (referee)
The aim of this thesis is to work out a topic regarding airliner acquisition and financing methods. Fleet planning is an important decision-making process because acquiring an aircraft is a capital-intensive investment. There are different methods of acquiring and financing and each of them have its advantages and disadvantages which complies different operational, tactical and strategical needs of an airline. The aim is also to analyze and describe current and forecast situation within the airline industry both globally and regionally. The last part is dedicated to flight fleet management instruments, such as performance, operational, financial metrics and indicators that helps an airline to operate its fleet efficiently, and a case study based upon a real ACMI contract.
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Lease reporting according to IFRS
Hučíková, Julie ; Novotný, Jan (advisor) ; Pelák, Jiří (referee)
In the final thesis I deal with problems of lease reporting according to effective framework of International Financing and Reporting Standards. In the thesis, which is divided into theoretical and practical part, I focus on impacts of leasing transactions primarily on the lessee side. In the theoretical part of thesis that is divided into three subchapters I summarize facts about leasing. The first two subchapters are based on standard IAS 17. I devote the third subchapter to preparation of new standard, which should replace IAS 17. The aim of the practical part of the thesis is to find out which way the European airlines use to finance their aircraft, I focus especially on using of both types of leasing. Therefore in the second part of the thesis I analyze annual reports of European aircrafts and examine how much these airlines exploit the possibility to finance the aircraft by leasing and how they report it in their annual reports.
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Comparison of the reporting of leasing according to czech legislation and IFRS
Duong, Thanh Dat ; Procházka, David (advisor) ; Vácha, Petr (referee)
The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
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