Financial and Operational Leasing as an Alternative Source of Financing Vehicles in the Czech Republic

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Financial and Operational Leasing as an Alternative Source of Financing Vehicles in the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Financial and Operational Leasing as an Alternative Source of Financing Vehicles in the Czech Republic

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Transport Means - Proceedings of the International Conference 2019

ISBN

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ISSN

1822-296X

e-ISSN

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Počet stran výsledku

5

Strana od-do

353-357

Název nakladatele

Kaunas University of Technology

Místo vydání

Kaunas

Místo konání akce

Palanga

Datum konání akce

2. 10. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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