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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Accounting and Tax Aspects of Acquisition of the Asset through Leasing or Loan
 Novotný, Martin ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
The thesis focuses on financing property of a company by using the method of financial leasing or the method of credit. The thesis is divided in to a theoretical part and a discussion. The theoretical part describes explains various methods of financing such as financial leasing, credit and partially also operative leasing which has lately been used more and more. There are two main points of view on financing. First one being accounting and second being fiscal. This part also focuses on the process of accounting and the options of influencing taxes according to income tax law, added value tax law and road tax law. The discussion includes characteristics of a fictional accounting unit. There are also samples of suggested calculations of financing through financial leasing and credit and their accounting in the beginning, throughout and at end of a contract. The second part also offers a practical solution to influencing all previously named taxes. There are conclusions on set problems and evaluations on both methods written in the summary of the thesis.
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