Financial Leasing in the Czech Republic and in the Slovak Republic in the Year 2012

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86082138" target="_blank" >RIV/61989100:27510/12:86082138 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Financial Leasing in the Czech Republic and in the Slovak Republic in the Year 2012
Original language description
The contribution compares reporting and tax aspects of financial leasing in the Czech Republic (CR) and in the Slovak Republic (SR) in the year 2012. In the past, both countries have formed a common treatment to address these issues. Today, the situationis different, even though, there are legislative changes of convergence of both countries. The contribution is divided into three main chapters. The content of the first chapter is a description of leasing as a form of acquisition of assets. In the second part, the financial leasing according to national legislation of CR is shown. The third chapter shows the financial leasing According lawful legislation of SR. Considering what, it is very large contribution to the issue of focusing only on financialeasing in the CR and Slovakia. The aim of this paper is to define and to judge the impact of the differences in reporting of financial leasing in accordance to Czech accounting rules as well as in the Slovak accounting, and also to point
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Mezinárodní Baťova konference pro doktorandy a mladé vědecké pracovníky : 8. ročník : 19.4.2012 : [CD s recenzovanými příspěvky]
ISBN
978-80-7454-138-4
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
436-440
Publisher name
Univerzita Tomáše Bati ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 19, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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