"1"^^ . "5"^^ . "Beginning from the year 2005 some capital concerns, obligatory companies which have been issued securities traded on markets in European Unie, have to report according to International Accounting Standards (International Financial Reporting Standards (IFRS)). For some czech companies (SME) this will require considerable effort and many can probably have difficulties with application of this principles. One of the area - where substantial difference of requirement of IFRS and national regulation exists -- leasing is in the paper mentioned.The goal of this paper is to analyze problems of book-keeping and reporting of the leasing according to czech national regulation and IAS, IFRS and US GAAP with analysis of effects to expenses and revenues and assets and liabilities in the leasing."@en . "1010;1014" . . . "Leasing dle IAS a v \u00FA\u010Detn\u00ED praxi \u010Desk\u00FDch firem"@cs . . "1"^^ . "43110" . . "RIV/62156489:43110/04:00002644!RIV/2005/MSM/431105/N" . . . "RIV/62156489:43110/04:00002644" . . . "Leasing dle IAS a v \u00FA\u010Detn\u00ED praxi \u010Desk\u00FDch firem"@cs . "Z(MSM 431100007)" . . . "IAS/IFRS;Leasing;US GAAP;interest rate in the leas;value of the leas"@en . "Slovensk\u00E1 po\u013Enohospod\u00E1rska univerzita v Nitre" . . . "2004-05-20+02:00"^^ . "Nitra" . . "Leasing According to the IAS and In Accounting Of Czech Companies"@en . "Nitra" . "Po\u010D\u00EDnaje rokem 2005 \u0159ada v\u011Bt\u0161\u00EDch podnik\u016F, povinn\u011B spole\u010Dnosti, jejich\u017E akcie jsou kotov\u00E1ny na trz\u00EDch Evropsk\u00E9 unie maj\u00ED za povinnost sestavovat z\u00E1v\u011Brku dle IAS resp . Mezin\u00E1rodn\u00EDch standard\u016F finan\u010Dn\u00EDho v\u00FDkaznictv\u00ED (IFRS). Pro \u0159adu \u010Desk\u00FDch podnik\u016F to bude vy\u017Eadovat zna\u010Dn\u00E9 \u00FAsil\u00ED a \u0159ada z nich m\u016F\u017Ee m\u00EDt pot\u00ED\u017Ee p\u0159i aplikac\u00ED v\u00FD\u0161e uveden\u00FDch princip\u016F. Jednou z oblast\u00ED, kde existuj\u00ED doposud podstatn\u00E9 rozd\u00EDle mezi po\u017Eadavky IFRS a n\u00E1rodn\u00ED legislativy, se zab\u00FDv\u00E1 tento p\u0159\u00EDsp\u011Bvek. C\u00EDlem p\u0159\u00EDsp\u011Bvku je anal\u00FDza probl\u00E9mu \u00FA\u010Detn\u00EDho zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED leasingu podle \u010Desk\u00E9 n\u00E1rodn\u00ED legislativy a dle IAS (IFRS) a US GAAP s anal\u00FDzou dopad\u016F na n\u00E1klady, v\u00FDnosy, majetek a z\u00E1vazky." . "Leasing According to the IAS and In Accounting Of Czech Companies"@en . . "Svoboda, Patrik" . "Leasing dle IAS a v \u00FA\u010Detn\u00ED praxi \u010Desk\u00FDch firem" . . . . "Medzin\u00E1rodn\u00E9 vedeck\u00E9 dni 2004: Eur\u00F3pska integr\u00E1cia - v\u00FDzva pre Slovensko" . "Po\u010D\u00EDnaje rokem 2005 \u0159ada v\u011Bt\u0161\u00EDch podnik\u016F, povinn\u011B spole\u010Dnosti, jejich\u017E akcie jsou kotov\u00E1ny na trz\u00EDch Evropsk\u00E9 unie maj\u00ED za povinnost sestavovat z\u00E1v\u011Brku dle IAS resp . Mezin\u00E1rodn\u00EDch standard\u016F finan\u010Dn\u00EDho v\u00FDkaznictv\u00ED (IFRS). Pro \u0159adu \u010Desk\u00FDch podnik\u016F to bude vy\u017Eadovat zna\u010Dn\u00E9 \u00FAsil\u00ED a \u0159ada z nich m\u016F\u017Ee m\u00EDt pot\u00ED\u017Ee p\u0159i aplikac\u00ED v\u00FD\u0161e uveden\u00FDch princip\u016F. Jednou z oblast\u00ED, kde existuj\u00ED doposud podstatn\u00E9 rozd\u00EDle mezi po\u017Eadavky IFRS a n\u00E1rodn\u00ED legislativy, se zab\u00FDv\u00E1 tento p\u0159\u00EDsp\u011Bvek. C\u00EDlem p\u0159\u00EDsp\u011Bvku je anal\u00FDza probl\u00E9mu \u00FA\u010Detn\u00EDho zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED leasingu podle \u010Desk\u00E9 n\u00E1rodn\u00ED legislativy a dle IAS (IFRS) a US GAAP s anal\u00FDzou dopad\u016F na n\u00E1klady, v\u00FDnosy, majetek a z\u00E1vazky."@cs . "Leasing dle IAS a v \u00FA\u010Detn\u00ED praxi \u010Desk\u00FDch firem" . "571283" . "[4DA5E6029653]" . . "80-8096-356-0" .