Return to search

Faktoring v účetnictví a praktický pohled / Factoring in Accounting and Practical View

This diploma thesis is concerned with a financial tool called factoring. It involves an assignment of account receivables before their maturity date onto the factoring company and thus taking over their administration while providing immediate cash to the original creditor in order to sustain liquidity. Legislation of this method of financing is not yet fully resolved therefore it is crucial to focus primarily on the ecnomic substance of individual contracts. Basically, there are two major types of factoring: recourse and non-recourse depending on the level of assumed risk, together with transfer of ownerwhip of the account receivable. This fundamental distinction is inevitable for correct financial reporting which should reflect not only the accounting principles but also it should respect other implications, such as taxation.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206285
Date January 2015
CreatorsMarková, Kristýna
ContributorsRoubíčková, Jaroslava, Müllerová, Libuše
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

Page generated in 0.0016 seconds