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Vykazování leasingových smluv za využití konceptu převodu práva užívání

Diploma thesis researches the impacts of methodical processes of showing of leasing contracts of a lessee, which are in programme of convergence discussed by International Accounting Standards Board and the Financial Accounting Standards Board in the USA. Theoretical part of this thesis describes some leasing problems, current and a suggested method of showing leasing of a lessee. Practical part of this thesis focuses on an application of these suggested methodical procedures within some particular leasing contracts. One part of this thesis also contains a view, whether these suggested methodical procedures are suitable for small and medium companies.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:179940
Date January 2014
CreatorsHanušková (roz. Zajícová), Daniela
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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