Financial and Operational Leasing as an Alternative Source of Financing Vehicles in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10242809" target="_blank" >RIV/61989100:27510/19:10242809 - isvavai.cz</a>
Result on the web
<a href="https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-2019-Part-1.pdf" target="_blank" >https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-2019-Part-1.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Financial and Operational Leasing as an Alternative Source of Financing Vehicles in the Czech Republic
Original language description
The paper deals with the definition and analysis of financial and operational leasing as one of the possible alternatives of financing vehicles in the Czech Republic. In the introduction, the paper specifies the definition and characteristics of thesetypes of leasing in terms of the current legislation in the Czech Republic, followed by the definition of the accounting view of financial and operational leasing under the current Czech legislation and International Financial Reporting Standards (IFRS). The paper also deals with the tax aspect from the perspective of both income and value added tax, again under the existing Czech legislation. In conclusion of the paper, the advantages and disadvantages of the above-mentioned forms of financing are presented, including the current practise in the use of financial and operational leasing of vehicles in the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Transport Means - Proceedings of the International Conference 2019
ISBN
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ISSN
1822-296X
e-ISSN
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Number of pages
5
Pages from-to
353-357
Publisher name
Kaunas University of Technology
Place of publication
Kaunas
Event location
Palanga
Event date
Oct 2, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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