Financial Management - Accounting and Tax Aspects of Debt Capital Decision Making
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F14%3A00002124" target="_blank" >RIV/46747885:24310/14:00002124 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Financial Management - Accounting and Tax Aspects of Debt Capital Decision Making
Original language description
The aim of the paper is to discuss benefits and negatives ot the fixed asset's financing by financial leasing in the contrast with lon-term bank loan in the Czech accounting and tax legislative conditions after civil law recodification. Results are demonstrated in a case study and they are discussed in view of potential tax saving, the proper dispalying of selected sources in the financial statements.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
SGEM International Multidisciplinary Scientific Conferences on Social Sciences and Arts
ISBN
978-619-7105-26-1
ISSN
2367-5659
e-ISSN
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Number of pages
9
Pages from-to
19-27
Publisher name
SGEM
Place of publication
Albena
Event location
Bulgaria, Albena
Event date
Jan 1, 2014
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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