Comparison of Financial Leasing in the Slovak and Czech Accounting

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86081643" target="_blank" >RIV/61989100:27510/11:86081643 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Comparison of Financial Leasing in the Slovak and Czech Accounting
Original language description
The contribution points out the differences in accounting and reporting for financial leasing according to the national legislation of Slovak Republic (SR) and Czech Republic (CR). In the past, both countries have formed a common treatment to address these issues. Today, the situation is different. The contribution is divided into two main chapters. In the first charter financial leasing according to national legislation of SR and in the second part according to legislation of CR is shown. Method of studying the available materials and method of comparison were used for processing of this article. The aim of the paper is to define and to judge the impact of the differences in accounting of financial leasing in accordance to Slovak accounting rules as well as in the Czech accounting, and also come to a decision which of these countries is preferable to get the subject of financial leasing (from the perspective of the lessee).
Czech name
—
Czech description
—

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Mezinárodní Masarykova konference pro doktorandy a mladé vědecké pracovníky 2011
ISBN
978-80-904877-7-2
ISSN
—
e-ISSN
—
Number of pages
7
Pages from-to
790-796
Publisher name
MAGNANIMITAS
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Dec 12, 2011
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)