Zpětný leasing a jeho dopady na hospodaření společnosti
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Myšková, Marie
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The dissertation is focused on the economical-accountant and tax influences of the leaseback on the company. In the theoretical part is generally described the problem of leaseback, its accountant and tax connection and also is mentioned the leaseback from the point of IAS 17 and confrontation with other chosen forms of accounting. In the practical part is solved the sale and leaseback of building and estate and analysis of economical-accountant and tax influences of the leaseback on the company.
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Import 22/07/2015
Subject(s)
Activation of leasing into balance sheet, financial analysis, net advantage of leasing, tax connection of leasing, the discounted expenses for leasing and credit, sale and leaseback