The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirements of the agreement through changes that may occur during the existence of the agreement to its termination. The eighth chapter is intended to acquaint the reader with accounting of the lease transaction under the international financial reporting standards IFRS and to compare these accounting transactions with processes contained in the Czech accounting legislation. The last part of the work is based mainly on materials provided by IKB Leasing ČR s.r.o. and focuses on differences in the regulation of leasing relationship in Slovakia and Austria.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150153 |
| Date | January 2011 |
| Creators | Limburská, Martina |
| Contributors | Švarc, Zbyněk, Čihák, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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