|
| |
|
| |
|
|
Comparison of lease and loan financing for real estate acquisition from the investor's perspective
Souček, Ladislav ; Martiník, Pavel (advisor) ; Boháč, Radim (referee)
Comparison of lease and loan financing for real estate acquisition from the investor's perspective Abstract The thesis is devoted to the comparison of two methods of financing real estate acquisition. Throughout the thesis the emphasis is on the person of the investor, through whose point of view the whole issue is looked at. The aim is to comprehensively compare credit financing and finance lease within the framework of finance law. Firstly, some of the terms used in this thesis are defined, especially the person of the investor, what can be considered as an investment and what should be its objective. At the same time, the range of banks whose methodologies have been taken into account in this work is defined. The second chapter is devoted to the concept of credit financing, which is discussed first from the perspective of current legislation. Subsequently, I discuss the different types and forms of credit that can be encountered in practice and their possible use in financing an investment. Next part is devoted to consumer credit and consumer protection, which may be of the greatest advantage to a certain group of investors. I also deal with credit from building savings and its specifics. The largest part of the second chapter then consists of loans secured by real estate, also known as mortgages. I...
|
|
|
Evaluation of the Financing Fixed Assets Method
HRDLIČKOVÁ, Michala
This bachelor thesis deals with the selection of the optimal way of financing the acquisition of fixed assets of a company with regard to costs, availability, risks and tax aspects. For fixed assets, it is necessary to take into account the financial situation of the company and make a decision based on the facts found. Therefore, the aim of this bachelor thesis is to find the most advantageous way of financing newly acquired fixed assets from the point of view of Autodoprava Nemrava, s. r. o., which prefers financing by means of credit or financial leasing. The company plans to purchase a Man TGX18510 tractor. The reason for the purchase is to expand the fleet and increase competitiveness. The paper is based on internal data provided by the selected company and on financing offers provided by selected financial institutions. For each of the loan and finance lease offers, their administrative complexity, repayment sum, tax saving, net expenditure and net discounted expenditure are determined. The net discounted expenditure is also the main criterion for selecting the best financing offer. The offer representing the lowest net discounted costs will therefore be selected for the financing of the tractor unit in question.
|
|
|
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.
|
|
|
Methodology Comparison of the Statement of Cash Flows as Regulated by Czech Accounting Legislation, IFRS and US GAAP
Přibáňová, Aneta ; Zelenková, Marie (advisor) ; Vašek, Libor (referee)
This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
|
|
| |
|
| |
|
|
IFRS and Czech Accounting Legislation
Kašparová, Veronika ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master‘s thesis is focused on defining the differences between Czech Accounting Legislation and International Financial Reporting Standards. The theoretical part defines IAS/IFRS, its development and significance at the international level. It deals with rules and requirements that are set out in the financial reporting framework and also in IAS 1 Presentation of Financial Statements. The differences concerning the reporting of a paricular field of accounting are also described in the theoretical part. The practical part follows up the analysis of the selected company and application requirements of IAS/IFRS on selected items of business corporations. Thanks to the application of the requirements, a statement of financial position and a statement of comprehensive income are proposed in accordance with the rules of IAS/IFRS. Procedural steps which are necessary for the first adoption of IAS/IFRS are covered in the last chapter of the master thesis.
|
|
|
Specific situations of accounting for immovable property
Nerad, Michael ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.
|
guest ::
