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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

5

Strana od-do

436-440

Název nakladatele

Univerzita Tomáše Bati ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

19. 4. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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