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Leasing z pohledu české legislativy a z pohledu Mezinárodních standardů účetního výkaznictví / Leasing according to czech legislative and according to IFRS

The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75607
Date January 2010
CreatorsPtáček, Jan
ContributorsCardová, Zdenka, Strouhal, Jiří
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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