Browsing by Author "Baumruková, Petra"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
- ItemKomparace podmínek a efektivnosti finančního leasingu jako způsobu financování v České a Slovenské republice(Technická Univerzita v Liberci, 2011) Baumruková, Petra; Šmídová, JanaThe subject of the thesis, entitled "Comparison of the Conditions and Efficiency of Financial Leasing as Means of Financing in the Czech and Slovak Republic" is to analyze the differences in terms of the lease conditions, the definitions in the laws of selected countries, tax and accounting points of view. The first part is concentrated on the concept of leasing and its various kinds. I mention the current situation of the lease market and its development during recent years in the second and third part. The fourth and fifth part is focused to law definition of the financial leasig in both countries. Seventh and eighth part describes the differences of accounting methods for lease transactions from starting contract to its end. The practical part is divided into two parts, ninth and tenth. I compare two lease agreements concluded under the conditions of Czech and Slovak laws in the ninth part. The last tenth part analyze tax advantages of to lease movable assets in both countries based on all accounting transactions.