Comparison of Financial Leasing in the Slovak and Czech Accounting

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of Financial Leasing in the Slovak and Czech Accounting

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

Comparison of Financial Leasing in the Slovak and Czech Accounting

Popis výsledku anglicky

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).

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Mezinárodní Masarykova konference pro doktorandy a mladé vědecké pracovníky 2011

ISBN

978-80-904877-7-2

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

790-796

Název nakladatele

MAGNANIMITAS

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

12. 12. 2011

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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