This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113085 |
| Date | January 2010 |
| Creators | Pavlišová, Veronika |
| Contributors | Hajdíková, Taťána, Šmídová, 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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