This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:151517 |
| Date | January 2011 |
| Creators | Helísková, Pavlína |
| Contributors | Müllerová, Libuše, Skálová, Jana |
| 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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