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.

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.

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.

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.

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.

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.

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.

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.

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.

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.