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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • 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