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Komparace vykazování leasingu dle ČÚS a IFRS / Comparison of the reporting of leasing according to czech legislation and IFRSDuong, Thanh Dat January 2015 (has links)
The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
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Úvěrové a leasingové financování z účetního a daňového hlediska / Loan and lease financing from the perspective of accounting and taxatioLelitovská, Monika January 2014 (has links)
This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.
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Možnosti financování pořízení dlouhodobého majetku / Possibilities of Financing of Fixed Assets AcquisitionHlaváčková, Petra January 2017 (has links)
This diploma thesis focuses on the oportunities of financing the acquisition of fixed assets for a particular company. The first part introduces and explained the basic theoretical concepts especially fixed assets, financing assets and financial analysis of the company. In the next part selected company is presented and analysed. The thesis focuses on offering banking institutions and leasing comapnies mainly on the long-term bank loans and financial leases. The aim of this thesis is to find the most effective option of financing the production facilities of the company. At the end of thesis is proposed the optimal method of financing the acquisition of fixed assets for a particular company.
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Financování vybraného podniku a jeho optimalizace / Optimalization of Financing of the Selected FirmHnát, Patrik January 2021 (has links)
This diploma thesis deals with the optimization of financing of a selected company. In the theoretical part I deal with the possibilities of financing business activities as well as concepts from financial analysis. In the practical part I apply acquired theoretical knowledge to perform a financial analysis in a selected company. The last part compares the financing options of selected business activities, that lead to finding the optimal financing solution.
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Financování vzniku maloobchodních jednotek ve firmě Italfashion, spol. s r. o. / Financing of retail units estabilishment in company Italfashion, spol. s r.o.Mokrý, Michal January 2008 (has links)
My dissertation analyses financial resources and funds of the Italfashion Ltd. company in years 2003 - 2006 on the basis of selected methods of financial analysis. If designs possible investment variations which should lead to the improvement of ways of financing particular investment projects in future.
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Možnosti financování investičního projektu v obchodní společnosti / Possibilities of Financing of Investment Project in the Business CompanyKalinová, Ivana January 2009 (has links)
This thesis is aimed towards overview of current possibilities of financing of an investment project. First part of the thesis is concentrated towards explaining of the terms such as financing, division of sources of financing into individual groups, there are also stated basic information regarding sources of financing. In the practical part, there are noted individual possibilities of financing of a selected investment program based on deliveries of an investment unit into Russian Federation. In the final part of the thesis, there is carried out a comparison of specific possibilities of financing of an investment program, its evaluation from the utility point of view is summarized and there is a recommendation of an optimal variation of financing of the mentioned investment unit.
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Výběr vhodné formy externího financování nového zařízení / The Selection of Acceptable External Financing Form of New EquipmentRyšavý, Jakub January 2010 (has links)
The dissertation describes the issue of purchase financing of a long-term property from external financial sources in the concrete company. The dissertation is engaged in analysis of investment credit and finacial leasing offers and benchmarking of both. On the basis of the selected decision-making method there is chosen one financial product in the dissertation, which is most suitable product for financing of new equipment in the defined company.
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Financování podnikatelské činnosti / Financing of Enterpreneurial ActivitiesMourová, Jana January 2010 (has links)
The diploma´s thesis deals with the evaluation of financial leasing and credit loan efficiency when acquiring a new machine. This case study was solved in the company Dřevotvar Bystré, Ltd. Financial analysis of the company, comparison of particular offers of leasing companies and banks and cash flow prediction are the parts of the work.
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Výběr vhodné formy externího financování podniku / Selection of Appropriate Form of External Corporate FinancingKinclová, Petra January 2011 (has links)
The Master's thesis solves the question of financing an acquisition of fixed assets from external resources. It deals with a detailed analysis of products offered by leasing companies and banking institutions. It primarily examines financial leasing and investment credits. The essence of the thesis is to find the most appropriate external financing option for a purchase of cargo trucks, based on the analysis of particular offers.
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Analýza obnovy vozového parku výrobního podniku / Analysis of a renewal of a company fleetTENDEROVÁ, Renata January 2011 (has links)
The objective of the thesis is to find appropriate methods for creation and classification of an investment project that should be created while using these methods. The variants drawn were: purchase of the investment by a bank loan, fincial leasing with 30% extra refund, distribution of finshed products by hiring transport or hiring the vehicles using operative leasing and discounted cash flow method. Hiring of the transport was found the most reasonable variant for the company. The purchase of own vehicles is disadvantageous.
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