Browsing by Author "Mašínová, Veronika"
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- ItemPorovnání účetního zobrazení leasingu mezi IFRS alternativně US GAAP a českou právní úpravou účetnictví(Technická Univerzita v Liberci, 2011) Mašínová, Veronika; Malíková, OlgaThis thesis includes comparison of the leasing accounting records between IFRS alternatively US GAAP and the Czech accounting legislation. Financial leasing is entered into books in the same way as IFRS and US GAAP. These two systems insist on priority to the content than form. The aim is to find out the truth economic reality. The leaseholder depreciates the subject of the financial leasing as he would be its owner. Related accounting operations are entered into the balance sheet and into income statement in contrast to Czech accounting legislation, where is the subject of the financial leasing entered out of balance sheet and this fact causes the deformation of profitability and insolvency indexes. In the Czech accounting legislation the leaseholder is not enabled to depreciate the subject of financial leasing. The form is preferred than content in the Czech Republic. The differences between these mentioned systems were applied by an illustrative example. In the end, the necessity of covergency´s completion of US GAAP and IFRS into only one system was confirmed for transparency and comparability of specifications and for minimization of administrative costingness. The harmonization of the Czech accounting legislation with IFRS is also very important. The thesis includes the process of economic integration and the harmonization of accounting in European Union, IFRS/IAS and US GAAP, than there are the national regulations. The next point of the thesis is an introduction to accounting of financial leasing in light of leaseholder. All these facts are applied by an illustrative example of financial leasing in light of leaseholder according to referenced accounting systems. The differences of accounting among these accounting systems are demonstrated through income statement and balance sheet.
- ItemSpokojenost a loajalita zákazníků podniků internetového obchodu(Technická Univerzita v Liberci,, ) Mašínová, Veronika