Made available in DSpace on 2016-03-15T19:32:36Z (GMT). No. of bitstreams: 1 Evaldo Basilio de Oliveira Batista.pdf: 547977 bytes, checksum: 72407f60b3d3de41bff0832d00e18c60 (MD5) Previous issue date: 2013-03-13 / Lease is the subject of a joint Project from IASB (International Accounting Standards Board), responsible to develop and publish the International Financial Reporting Standards (IFRS), and FASB (Financial Accounting Standards Board), responsible of setting the accozmting standards recognized by the North American agency SEC (Securities and Exchange Commission). Recognizing that the standards for leasing accounting do not meet current needs, IASB and FASB published jointly, in August 2010, the Exposure Draft ED/2010/9 Leases, including important changes in the standards of the leasing contracts recognition, measurement and disclosure. This study had the objective to confirm the applicability of the recognition proposed by the exposure draft and to investigate the way the changes of ED/201019 would impact the financial statements and the financial indicators of the traded Brazilian companies with operating leasing operations. The study was made in a population of 665 companies that published their financial statements in 2010, which 119 disclosed the existence of operating lease transactions, from which 32 were selected to compose the sample. The results confirmed the applicability of the recognition of a right to use the leased asset and an obligation to perform the leasing payments as well as revealed that the initial recognition of ED/2010/9 had significant impacts in the financial statements and the financial indicators of the companies with operating lease operations, increasing the indebtedness perception and reducing the liquidity and profitability perceptions of the lessees. / O arrendamento mercantil é tema de um projeto conjunto do IASB (International Accounting Standards Board), responsável por desenvolver e publicar os pronunciamentos IFRS(International Financia/ Reporting Standards), com o FASB (Financia/ Accozmting Standards Board), entidade responsável por estabelecer os padrões de contabilidade reconhecidos pelo órgão Norte Americano SEC (Securities and Exchange Commission). Por reconhecerem que os padrões de contabilização dos contratos de arrendamento mercantil não atendem as necessidades atuais, o IASB e o FASB publicaram conjuntamente, em agosto de 2010, o Exposure Draft ED/2010/9 Leases, incorporando mudanças importantes nos padrões de reconhecimento, mensuração e divulgação dos contratos de arrendamento mercantil. Este trabalho teve por objetivo confirmar a pertinência dos registros contábeis propostos pela minuta do novo pronunciamento e investigar como as mudanças propostas no ED/2010/9 impactariam as demonstrações contábeis e os indicadores financeiros das companhias abertas brasileiras arrendatárias de operações de arrendamento mercantil operacional. O estudo abrangeu uma população de 665 empresas que publicaram suas demonstrações contábeis em 2010, das quais 119 divulgaram a existência de contratos de arrendamento mercantil operacional, sendo 32 arrendatárias selecionadas para compor a amostra. Os resultados confirmaram a pertinência do reconhecimento do direito de uso do ativo arrendado e de uma obrigação com as parcelas do arrendamento nas empresas arrendatárias do leasing operacional e revelaram que o reconhecimento inicial do ED/2010/9 afetou significativamente os demonstrativos contábeis e os indicadores financeiros das empresas com operações de arrendamento mercantil operacional, aumentando a percepção do endividamento e diminuindo a percepção de liquidez e de rentabilidade das arrendatárias.

Diploma thesis describes current situation on the real estate market in the Statutory City of Opava. It deals with the progress of rental housing and with comparing the amount of current usual rent and also with factors that influence the amount of rent. Market research was conducted in four categories: in category 1 + 1 and 1 + kk, in category 1 + 2 and 2 + kk, in category 3 + 1 and 3 + kk and in category 4 + 1, 4 + kk and larger. Price maps are based on data obtained by research. In these price maps are particular flats graphically divided into groups according to the amount of rent.

Basic characteristics of leasing. Possibilities of leasing operations accounting according to the Czech regulations and according to the International accounting standards (IAS/IFRS). Analysis of differences in accounting. Schemes of leasing operations in financial statements. Tax aspects of leasing operations.

The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.

The diploma’s thesis Leases Reporting According to the Czech Accounting Legislation and IFRS is focused on analysis of different approaches of the czech accounting legislation and IFRS to accounting and reporting financial leases. The aim of the thesis is to find out which system gives a more realistic picture of the company’s financial situation for both lessee and lessor.

This master´s thesis concerns in contemporary trade situation of flat and house rental in the city of Hodonín. It is focused on those factors that influence the amount of demanded rent and how the price gets changed due to their influence. It describes the historical development of housing in our area. Also, it considers flat and house rental in general and pays attention mainly to the mentioned area. It compares the amount of a usual flat rent of flats from the data collected in a market research and judges changes of its amount of flats type 1+1 and 1+kk, 2+1 and 2+kk, 3+1 and 3+kk, 4+1 and 4+kk. By data processing, overviews of rented flats and their summarization into charts and graphical as well as textual evaluation are set up. Maps marked with areas with the same rents are created for particular flat cathegories.

On 1 January 2014 the new Civil Code no. 89/2012 Coll., which affected many areas, came into force. This thesis deals with the changes that have an impact on real estate activities. To the change of the Civil Code no. 40/1964 Coll. an introduction of new Cadastral law no. 256/2013 Coll. is closely related. Influence of this Cadastral law on a real estate practice is also described in this work. The conclusion summary of this work is a mapping of changes and an assessment of the extent to which they affect a real estate practice.

This thesis is focused on the analysis and comparison of rental apartments in Prostejov and all the factors that have the level of rents in the area of influence. The work presents textual and graphical part of a designated location according to the amount of rent in various parts of the city Prostejov flats of sizes 1 + 1, 1 + KK, 2 + 1, 2 + KK, 3 + 1, 3 + KK. These dispositions are examined and appreciation is shown in tables and graphs. The result is a calculation and comparison of individual dispositions rent flats and assess the factors that have influence on the price.

This diploma thesis addresses a range of issues concerning leases in terms of the New Civil Code (NCC). The first part of the work introduces the changes in NCC, as well as taxes affecting leases. The remainder of the study provides an analysis, solutions, and application of the changes to selected case studies, while the final outcome of the study is the actual analysis of the selected points of the tax issues.

In the diploma thesis there is an influence of revitalization of panel(prefa) building comples on usual price analyzed. The building has three separate doorways, whole complex is situated in North Moravia-Moravian Ostrava in Moravian-Silesian region. In the theoretical part of my diploma thesis there are basic concepts defined. There are defined different types of insulating materials, durability and wear down buildings. The diploma thesis also informs about economical aspects. In the practical part there is information about price estimation of buildings with cost approach according to the cost announcement. There is also price calculated according to the income approach and price estimation with direct comparison as well. All of these methods have been used for both - state of building before and after reconstruction. After the price extimation the final evaluation has been implemented. In the practical part of diploma thesis there are also another building modification for whole life span of the building parts designed. The aim of the diploma thesis is to evaluate an influence of reconstruction on the market price as well as a possibility of increasing rental price on the market level due to increased standart of living.