About: Comparison of Financial Leasing in the Slovak and Czech Accounting

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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). 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). (en)
Title	Comparison of Financial Leasing in the Slovak and Czech Accounting Comparison of Financial Leasing in the Slovak and Czech Accounting (en)
skos:prefLabel	Comparison of Financial Leasing in the Slovak and Czech Accounting Comparison of Financial Leasing in the Slovak and Czech Accounting (en)
skos:notation	RIV/61989100:27510/11:86081643!RIV12-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Chalúpková, Eva
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	191131
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/11:86081643
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	national legislation of Czech Republic.; national legislation of Slovak Republic; reporting; accounting; lessor; lessee; financial leasing (en)
http://linked.open.../riv/klicoveSlovo	accounting financial leasing lessee lessor national legislation of Czech Republic. national legislation of Slovak Republic reporting
http://linked.open...ontrolniKodProRIV	[671B2A2977A4]
http://linked.open...v/mistoKonaniAkce	Hradec Králové
http://linked.open...i/riv/mistoVydani	Hradec Králové
http://linked.open...i/riv/nazevZdroje	Mezinárodní Masarykova konference pro doktorandy a mladé vědecké pracovníky 2011
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Chalúpková, Eva
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2011-12-12 (xsd:date)
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	MAGNANIMITAS
https://schema.org/isbn	978-80-904877-7-2
http://localhost/t...ganizacniJednotka	27510

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