Zpět na vyhledávání

Michaela Holešová

Bachelor's thesis

Účtovné a daňové aspekty obstarania dlhodobého majetku formou lízingu a úveru pre firmu Libex, s.r.o.

Accounting and tax aspects of property acquisition on credit and leasing for the company Libex, s.r.o.
Abstract:
The goal of thesis is to evaluate which way of financing the long-term tangible assets for company Libex, s.r.o. is more advantageous from accounting and tax point of view. First chapter of theoretical part is focused on characteristics of long-term tangible assets, means of acquisition, depreciation and revaluation. Next two chapters are dealing with accounting and tax aspects in property acquisition …more
Abstract:
Cieľom práce je zhodnotiť, ktorý spôsoby financovania dlhodobého hmotného majetku pre firmu Libex, s.r.o. je z účtovného a daňového hľadiska výhodnejší. Prvá kapitola teoretickej časti je zameraná na charakteristiku dlhodobého hmotného majetku, spôsoby jeho získania, odpisovania a oceňovania. Nasledujúce 2 kapitoly sa zaoberajú účtovnými a daňovými aspektami pri získaní majetku pomocou úveru a leasingu …more
 

Keywords

majetok úver leasing asset credit
 
Language used: Slovak
Date on which the thesis was submitted / produced: 27. 4. 2020
Identifier: https://is.slu.cz/th/kk6ee/

Thesis defence

  • Date of defence: 3. 6. 2020
  • Supervisor: Ing. Markéta Šeligová, Ph.D.

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Institution archiving the thesis and making it accessible: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné
Složka Reference to the local database directory of the institution

Silesian University in Opava

School of Business Administration in Karvina

Bachelor programme / field:
Economics and Management / Accounting and Taxes

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