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Financial lease in the Czech accounting regulations and IFRS
Křtěnská, Andrea ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor´s thesis deals with the financial lease according to the Czech accounting regulations and International Financial Reporting Standards. Firstly, the lease is defined then its categories. The theoretic part is focused on the financial lease from the perspective of the both systems. In addition, the chapter about IFRS involves the changes that new standard IFRS 16 brings. In the practical part a model example for both of the systems is studied from the perspective of a lessee and a lessor. The aim of the thesis is to describe accounting methods in the Czech accounting regulations to IFRS and to describe the differences in accounting between these two systems. These differences are stated in the last chapter of this thesis.
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Credit and Leasing – a comparison of ways in financing
Vernerová, Nikola ; Švarc, Zbyněk (advisor) ; Marková, Hana (referee)
The aim of this bachelor thesis is to characterize and compare credit and leasing. The first part is focused on a detailed specification of these financial instruments and their legal regulations and history. Also mentioned are accounting and tax aspects. The second part is aimed at a comparison of credit and leasing. The comparison of these two ways of financing includes an appreciation of these instruments for entrepreneurs and for natural persons. Last but not least is a question, if the winner in financial decisions is credit or leasing.
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Leasing Operations and Their Record in Accounting
KUBÁTOVÁ, Veronika
This bachelor thesis is engaged with a description and analysis of leasing operations and their record in the accounting of the selected corporation. Theoretical findings about leasing in light of law, taxes and accounting from various sources are gathered in the theoretical part of this thesis. They are structured to anable their comparison with actual state of record of leasing operations in the accouniting of the selected corporation. The practical part makes an analysis of two factual leasing operations of the selected corporation. On the basis of this analysis it defines possible questionable areas and refers to risks and disadvantages which coud be brought by recognized procedure of the chosen corporation in the accounting of these leasing operations. In context of it this bachelor thesis evaluates the compliance of the chosen corporation´s procedure in the accounting of these leasing operations with relevant law measures,. suggests practical solutions and evaluates their assumed impacts. Futhermore the practical part of this bachelor thesis describes assumed impacts of the described procedure of the corporation in the accounting of the leasing operations on its economy. In addition to it recommendations and proposals for the corporation to avoid some adverse effects in future are formulated and given reasons for.
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Financial leases - comparison of Czech accounting legislation with International Financial Reporting Standars - impact on profit and loss account
DĚDIČOVÁ, Jana
The goal of this thesis is to compare the costs of leasing according to Czech accounting rules and according to international accounting standards. Regulations according to International accounting standards are divided according to the length of duration of individual agreements, in several steps {--}in order of consecutive years until the complete down-payment according to schedule. It is a regulation of accounting operations and economic results in the years of 2002-2009. For comparison I used the standard agreement for a cargo truck. As another comparison I chose a lease-back agreement for a building project. The practical part of the thesis transforms Czech accounting prescriptions into IAS accounting prescriptions in the form of tables. With the help of calculations and comparison of individual accounting prescriptions concerning financial leasing /Czech and international/ I came up with a number of results. I worked out two leasing agreements with variant solutions of transitions to financial leasing accounting according to IAS 17 in different years with differing leasing agreement duration. Each option is transformed, the costs and their variance is evaluated from the point of view of both accounting methods and the impact of these differences on economic results is resolved. In the conclusion each leasing agreement both approaches, the Czech and the international, are compared and all the differences which follow are summarized in a table.
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Accounting and taxation aspects of financial leasing in a trading company
POMAHAČOVÁ, Dana
The objective of the thesis is to examine and appraise the accounting and taxation aspects of financial leasing in a particular trading company until valid rules of law within the territory of the Czech Republic. All the information gained was elaborated mainly by the combination of text and open excerption methods. Also methods of synthesis and deduction were used. The text of the thesis is joined by charts, model examples and a diagram which illustrates specialization of the leasing within the Czech Republic. Financial leasing is considered as a very flexible instrument for funding of the long term company requisites. Financial leasing is usually translated as a lease which is followed by surrender of a hired object when the period of lease is over. For a leaseholder financial leasing represents a long term commitment, usually a fixed one. The practical section of the thesis is focused on investigation of accounting and taxation aspects and their impact on a business unit. The cost development of financial leasing, bank credit and cash buying is compared among others.
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