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Účetní, finanční a daňové aspekty leasingu / Accounting, financial and tax aspects of leasingVokounová, Martina January 2009 (has links)
This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.
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