"Bratislava" . "Financial leasing; financial statement; valuation; CZ GAAP; IAS/IFRS"@en . "27510" . . "1"^^ . . . "1"^^ . "Bratislava" . "Impact on different presentation of financial leasing according to Czech and International Accounting Standards."@en . "RIV/61989100:27510/08:00018352" . "364221" . . . . "Finan\u010Dn\u00ED leasing jako n\u00E1stroj financov\u00E1n\u00ED m\u016F\u017Ee v\u00FDznamn\u00FDm zp\u016Fsobem ovlivnit finan\u010Dn\u00ED v\u00FDkazy podnik\u016F. To vy\u017Eaduje, aby prezentovan\u00E9 \u00FAdaje byly srozumiteln\u00E9 a srovnateln\u00E9, nejen na n\u00E1rodn\u00ED, ale p\u0159edev\u0161\u00EDm na mezin\u00E1rodn\u00ED \u00FArovni. Existuj\u00ED v\u0161ak ur\u010Dit\u00E1 specifika \u010Desk\u00E9ho \u00FA\u010Detnictv\u00ED, kter\u00E1 zvl\u00E1\u0161\u0165 u finan\u010Dn\u00EDho leasingu p\u0159edstavuj\u00ED z\u00E1sadn\u00ED odli\u0161nosti proti pojet\u00ED IAS/IFRS, co\u017E je n\u00E1pln\u00ED p\u0159\u00EDsp\u011Bvku." . "Dopady z odli\u0161n\u00E9ho vykazov\u00E1n\u00ED finan\u010Dn\u00EDho leasing podle \u010Desk\u00FDch a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F."@cs . "\u0160ebest\u00EDkov\u00E1, Viola" . "978-80-225-2334-9" . "AIESA 2007. Budovanie spolo\u010Dnosti zalo\u017Eenej na vedomostiach" . "Finan\u010Dn\u00ED leasing jako n\u00E1stroj financov\u00E1n\u00ED m\u016F\u017Ee v\u00FDznamn\u00FDm zp\u016Fsobem ovlivnit finan\u010Dn\u00ED v\u00FDkazy podnik\u016F. To vy\u017Eaduje, aby prezentovan\u00E9 \u00FAdaje byly srozumiteln\u00E9 a srovnateln\u00E9, nejen na n\u00E1rodn\u00ED, ale p\u0159edev\u0161\u00EDm na mezin\u00E1rodn\u00ED \u00FArovni. Existuj\u00ED v\u0161ak ur\u010Dit\u00E1 specifika \u010Desk\u00E9ho \u00FA\u010Detnictv\u00ED, kter\u00E1 zvl\u00E1\u0161\u0165 u finan\u010Dn\u00EDho leasingu p\u0159edstavuj\u00ED z\u00E1sadn\u00ED odli\u0161nosti proti pojet\u00ED IAS/IFRS, co\u017E je n\u00E1pln\u00ED p\u0159\u00EDsp\u011Bvku."@cs . "Impact on different presentation of financial leasing according to Czech and International Accounting Standards."@en . . . . "Dopady z odli\u0161n\u00E9ho vykazov\u00E1n\u00ED finan\u010Dn\u00EDho leasing podle \u010Desk\u00FDch a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F."@cs . "RIV/61989100:27510/08:00018352!RIV09-MSM-27510___" . . . . "5"^^ . "Financial leasing as an instrument of financing could significantly affect the financial statement of companies. It requires that presented data are comprehensible and comparable not only at the national but especially at the international level. However there exist some specifics of CZ GAAP, which presents the essential differences in financial leasing compared to IAS/IFRS concept, and that is the content of this article."@en . . . . "Dopady z odli\u0161n\u00E9ho vykazov\u00E1n\u00ED finan\u010Dn\u00EDho leasing podle \u010Desk\u00FDch a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F." . "[D3E4228A4CAF]" . "Dopady z odli\u0161n\u00E9ho vykazov\u00E1n\u00ED finan\u010Dn\u00EDho leasing podle \u010Desk\u00FDch a mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F." . "S" . .