In this diploma work I analyse the lease from all of its economic and legal contexts. Here is the historical analysis of the lease, its advantages and disadvantages, and different types of leases. I compare in detail the reporting of financial leasing in the Czech Republic, Slovak Republic, and according to international accounting standards. The main difference is in the property of acquired subject of financial leasing, which was then withdrawn and subsequent billing. You will learn that the owner of the subject of financial leasing in accordance with Czech accounting standards is for the entire duration the landlord and the tenant has caught him just off the balance sheet. According to Slovak and international accounting standards the subject of lease is on the lessee's balance sheet, although not the legal owner of the asset. An important part of this work is also subhead concerning the legal nature of the lease - for example, the theoretical laws related to such leases or financial lease under changes in the various amendments. The last chapter includes a practical part. The first part is devoted to finance lease in the Czech accounting and the second part is about the financial reporting of leases in accordance with international accounting standards. In conclusion, we compare the balance sheet and profit and loss for each year according to Czech accounting standards and IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76773 |
| Date | January 2009 |
| Creators | Zigová, Zuzana |
| Contributors | Strouhal, Jiří, Nejedlý, Miloslav |
| 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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