Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:5249 |
| Date | January 2007 |
| Creators | Krejčí, Miloš |
| Contributors | Randáková, Monika, Vašek, Libor |
| 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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