The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.

The purpose of this study was to review and explore the concept of lease purchase financing for the construction of new facilities in Texas. It sought to determine the impact of lease purchase financing and the characteristics of those districts that have utilized lease purchase financing for the purpose of new school construction. A two pronged approach was used for the study, both quantitative and qualitative. The study examined all school districts that utilized lease purchasing and examined various traits of the districts. Data was acquired from the Texas Education Agency and the Texas Bond Review Board. The qualitative portion of the study included interviews with superintendents of nine different Texas school districts that have utilized lease purchase financing. The study concluded that lease purchase districts were generally small school districts that were property poor and have high property tax rates. The study also concluded that the major reason for districts to use lease purchase financing was to avoid having to hold an election in order to gain approval for the sale of traditional general obligation bonds. Another factor identified was the availability of state funds through the state Instructional Facility Allotment. The study also concluded that while districts sought to provide better programs for their students through better facilities, that students actually suffer due to instructional funds being used for the payment of long term debt.

Lease of Flat - comparison of Czech and German Laws Abstract This Master's thesis deals with the legislation governing lease of a flat under the laws of the Czech Republic and of the Federal Republic of Germany. The authors of the Czech Civil Code (Act No. 89/2012 Coll., the Civil Code) drew inspiration from the German Civil Code ("Bürgerliches Gesetzbuch" of 18 August 1896, as amended on 2 January 2002) and its influence can be traced in many provisions of its Czech counterpart. The lease of a flat is a burning issue in both jurisdictions, sensitive to political changes in the country, with a strong social subtext, and great emphasis is placed on the protection of the tenant as the weaker party. Unlike the Czech legislation, the German laws on lease of a flat are more robust, more detailed, and social policy is palpable throughout the German Civil Code; this, however, attracts criticism from its opponents at times. Since the laws on lease of a flat are abundant and the thesis is written from the viewpoint of two jurisdictions, the thesis does not provide a comprehensive overview of the topic, but rather focuses on one component, specifically the rent and other payments. The rent and other payments constitute a very dynamic as well as controversial area of the German laws governing the lease of a flat; it...

The thesis deals with the issue of external financing of fixed assets in manufacturing company. Attention is focused on the financial lease and the bank loan and on the comparasing of effectiveness of these chosen ways of external financing.

The purpose of the dissertation "An optimalization of an external funding of the prospectus" is to examine financial analyses of particular business connected with the business development. The present study aims to explore actual finance of the particular business and asset of the business. Moreover the analytical report examine Business development strategy. The dissertation is engaged also in analysis of investment credit and finacial leasing offers and benchmarking of both. The main purpose of the financial analyses is suggestion of the financing of the prarticular company.

This thesis is a summary describing the current housing situation in the city of Zlin. It deals with the comparison of above normal rents in different areas of the city and consider amendments to leases in terms of location, amenities and size of the apartment. Collected data are divided into apartments for the 1 +1, 1 + kk, 2 +1, 2 + kk, 3 +1, 3 + kk. Mapping the market and its prices in the lease is done both textually and graphically.

The thesis is focused on market rent of agricultural land in Troubelice and its surroundings and determining factors, which affects market rent. A market research was made within the thesis and the collected data were sorted by the source and cadastral area. Subsequently all factors are investigated, whether and how they affect the market rent level.

The common law of lease sets out certain reciprocal rights and duties of lessors and lessees. It also provides for sui generis aspects such as the lessor’s hypothec and the protection of the lessee under the huur gaat voor koop rule. The relatively uncomplicated manner in which the common law has addressed specific issues pertaining to the law of lease has however been influenced by recent legislation that have an impact on various aspects of lease. The Rental Housing Act 50 of 1999 has entrenched parameters for the exercise of certain rights by the lessor and lessee and has introduced Rental Housing Tribunals to deal with unfair leasing practices. The Prevention of Illegal Eviction of and Unlawful Occupation of Land Act 19 of 1998 has radically impacted on the process that a lessor has to follow where he wishes to evict a lessee who remains in occupation of a leased premises after lawful termination of a lease agreement. Most recently the introduction of the Consumer Protection Act 68 of 2008, which came into full operation at the end of March 2011, appears to have a significant impact on the law of lease in those instances where the Act finds application to a lease agreement. In this regard it must be observed that the Consumer Protection Act impacts on a lease agreement that falls within its scope in two ways: on the one hand section 14 of the Act which regulates fixed term agreements may find specific application to a lease agreement that falls within the scope of application of the said section. On the other hand, there are certain ‘general’ provisions of the Act that will find application generally to lease agreements that fall within the scope of application of the Act , even if they do not fall within the specific scope of application of section 14. The purpose of this dissertation is to investigate how the various pieces of legislation indicated herein , impact on the common law of lease . The main focus will eventually be the impact of the Consumer Protection Act as such impact still has to manifest in practice.It will thus be endeavoured to present a holistic view of the ‘changing face of the law of lease’ in South Africa. / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. We are adopting an adjusted version of the valuation framework developed by Ohlson (1995) to be more coherent with the expected changes due to the new standard. We measure changes in value relevance pre and post the implementation of IFRS 16 using 8 quarterly interim reports representing the fiscal years 2018 and 2019. Furthermore, we are adopting an industry adjusted model to measure if value relevance has changed more in lease prevalent industries since industries such as retail, airline and service industries are expected to experience larger changes due to the new standard. We are considering 262 companies listed on the Swedish stock market, NASDAQ Stockholm. Our results suggest that the value relevance has increased in the post period of the implementation, especially in lease heavy industries.

Hyresmarknaden för bostäder i Sverige utgår i stora drag från den förenklade bilden att lägenheter hyrs ut enligt bruksvärdesprincipen, vilket fastställs genom förhandlingar med hyresgästföreningen. De senaste åren har undantag som avviker från huvudlinjen kunnat noteras, företeelsen är det så kallade blockhyresundantaget. Syftet med denna kandidatuppsats är att dels undersöka och kartlägga blockhyresavtalens rättsliga ställning, dels undersöka hur privata aktörers möjlighet att nyttja blockhyresavtal kan komma att påverkas av den pågående rättsutvecklingen. Följande frågeställningar kommer att behöva besvaras. Hur uppfattas regelverken för hyra respektive andrahandsuthyrning av aktörer på marknaden. Vad tycker aktörer på marknaden om blockuthyrning. Hur ser aktörer på framtiden för blockuthyrning. För att svara på dessa frågor har först en rättsdogmatisk metod genomförts för att sammanfatta den relevanta bakgrunden som sedan kompletterats av en kvalitativ metod med intervjuer. Blockuthyrning är en form av andrahandsuthyrning som sker då minst tre bostadslägenheter hyrs ut till en förstahandshyresgäst som i sin tur hyr ut lägenheterna i andra hand. Vid ett sådant avtal får parterna avtala om villkor som kan strida mot hyreslagen kring sådana lägenheter. En förutsättning är dock att det inte strider mot bestämmelser om lokaler och inte avser rätten till förlängning av avtal eller grunder för fastställande av hyresvillkoren i samband med sådan förlängning. Dessa villkor gäller endast efter godkännande av hyresnämnden. Blockuthyrning är ett känsligt ämne som står inför mycket förändring. Grundproblemet som pekas ut är bostadsbristen och det blir därför av stor vikt hur förändringarna kommer påverka incitamenten för fastighetsutvecklare att våga ta risker. Förhoppningen från aktörerna på marknaden är att förändringarna ska göra det tydligare, både för hyresvärdar och hyresgäster. Framtiden för blockuthyrning ser ljus ut men inte för de aktörer där det finns en intressegemenskap och det är tydligt att blockuthyrning enbart används för att kringgå den traditionella lagstiftningen för bostadsavtal. / The rental market for properties in Sweden largely assumes the simplistic picture that apartments are rented using the use value system, which is determined through negotiations with the tenant association. In recent years there has been some noticeable exceptions from the mainstream, the phenomenon called the block-letting exception. The purpose of this bachelor ́s thesis is partly to examine and chart block-lease and its current legal position, partly to examine how private operators' ability to utilize block-lease is affected by the ongoing legal development. The following questions will need to be answered. How is the law for rent and subletting perceived by the market? What do the market think of block-lettings? How does the market see the future of block-lettings? To answer these questions a legal dogmatic method has been carried out to summarize the relevant background. This has been supplemented with a qualitative method using interviews. Block-lease is a form of subletting that can come into effect if at least three apartments are rented out to a primary tenant which in turn sublet the apartments. In this agreement the parties can arrange terms that go against the law of rent for those types of apartments. One prerequisite is that it does not go against the regulations on premises and does not take away the right to extend the contract or the groundwork for determination of rental conditions regarding the extension. These terms are only valid after being approved by the regional rent tribunal. Block-letting is a sensitive topic that stands before a lot of change. The core problem is pointed out to be the housing shortage and because of this it is important how these changes will affect property developers’ incentives to take risks. The market hopes that the changes will make the situation clearer, both for landlords and tenants. The future for block-letting looks bright but not for companies that are clearly taking advantage of the system.