National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Possibilities of Financing of Fixed Property and Valuation of its Tax Impact in Building Company
Skořepová, Marcela ; Kocanda,, Pavel (referee) ; Vítková, Eva (advisor)
There exist many ways how to finance fixed assets of a company. In my thesis, I deal with several types of funding fixed assets and compare them. In the introduction, I describe different types of funding, their advantages and disadvantages. One of the ways of funding is a lease, a loan or renting of fixed assets. The aim of my work was to select the best way of funding fixed assets for the selected company and study its tax consequences.
Possibilities of Financing of Fixed Property and Valuation of its Tax Impact in Building Company
Skořepová, Marcela ; Kocanda,, Pavel (referee) ; Vítková, Eva (advisor)
There exist many ways how to finance fixed assets of a company. In my thesis, I deal with several types of funding fixed assets and compare them. In the introduction, I describe different types of funding, their advantages and disadvantages. One of the ways of funding is a lease, a loan or renting of fixed assets. The aim of my work was to select the best way of funding fixed assets for the selected company and study its tax consequences.
Fixed Assets Financing: Credit and Leasing
Frolov, Igor ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.

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