This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:221415 |
| Date | January 2007 |
| Creators | Chytilová, Gabriela |
| Contributors | Pernica, Martin, Hanušová, Helena |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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