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Thesis (Ph. D.)--University of Hong Kong, 2002. / Includes bibliographical references (leaves 187-200).

Thesis (Ph.D.)--University of Hong Kong, 2002. / Includes bibliographical references (leaves 187-200) Also available in print.

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.

The objective of the dissertation bearing the title the ?Reform in Accountancy of Municipalities Starting as from 1st January 2010? is to evaluate changes made in the field of accountancy of municipalities since the year 2010 and the procedures of bookkeeping of the Municipality of Brasy. On 1st January 2010, the new Decree No. 410/2009 of the Coll. came in force and effect, superseding the Decree No. 505/2002 of the Coll., representing an implementation decree to the Law No. 563/1991 of the Coll., of Accountancy, for the municipalities.

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.