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Dissertations / Theses on the topic 'Leasing operations'

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Published: 28 May 2022

Last updated: 31 July 2025

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1

Kellogg, Erin C. "Internal dynamics of the short-term commercial aircraft engine leasing market." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/104566.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2016. In conjunction with the Leaders for Global Operations Program at MIT.<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Aeronautics and Astronautics, 2016. In conjunction with the Leaders for Global Operations Program at MIT.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 71-72).<br>General trends in the commercial aircraft aftermarket indicate an increased reliance of leased engines in operators' spare engine strategies. A methodology for forecas

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2

Слав'янська, Н. Г. "Організація лізингових відносин на підприємствах України". Thesis, Українська академія банківської справи Національного банку України, 1997. http://essuir.sumdu.edu.ua/handle/123456789/51602.

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В дисертації визначені суть, значення, функції та необхідність широкого впровадження лізингових операцій в сучасну практику господарювання. В роботі запропонований механізм організації фінансового менеджменту лізингових операцій на вітчизняному ринку. Обгрунтована необхідність удосконалення нормативно-правового забезпечення лізингових відносин. Запропоновані методичні підходи для кількісної та якісної оцінки ризиків при здійсненні лізингових операцій та визначення ефективності лізингової діяльності. На основі розробленого інструментарію запропонований комплекс рекомендацій по удосконаленню мех

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Pavlišová, Veronika. "Vývoj leasingu v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113085.

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This thesis deals with the characteristics of leasing, lease development and history over time, accounting for leases, lease showing in the tax system as well as international financial reporting standards. The aim of this thesis is to define the concept of leasing and its species. Clarifying the issue of lease accounting in terms of tenant and landlord.

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Zhedzik, Artsiom. "Leasing a bankovní úvěr jako alternativy financování podnikových investic." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85226.

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The main goal of this thesis is to provide a general knowledge of the leasing as a form of asset financing compared to the loan, describe leasing and define its history, types and functions, define the legal and tax aspects of leasing. Another goal is to capture the forms of lease accounting and evaluate the leasing compared to the loan by way of examples using different methods.

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5

Holzer, Michal. "Operativní leasing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224577.

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The thesis is focused on operating leases. The theme develops from the fields of accounting, law and taxation. It deals with a current offer in this area with the aim of assessing the proposal of a specific leasing company, comparing to its competitors, and assessing any recommendations for improvement.

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6

Richter, Ján. "Full Service Leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10951.

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Aim of this master thesis is to describe the service of Full Service Leasing, as a modern form of financing and management of assets, primarily automobile fleet. Description of full service leasing is designed as a comprehensive and complete guide to support reader's position when deciding to finance and manage a fleet by this service. Whether the reader is an entrepreneur, CFO, fleet manager, new employee of leasing company, or anyone who is interested in this service, this master thesis will give him information that would otherwise be obtained only very fragmented. Chapters individualy pres

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Mašková, Veronika. "Problematika financování vozového parku v silniční dopravě." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15889.

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Graduate work uses decisions methods of management for decisions of individual options for financing the fleet. The result is a simple formula that can be used by small businesses to choice of financing a vehicle intended for business. Evaluation of options, using the real calculations are: financial leasing, operational leasing and loan.

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Potočiar, Petr. "Analýza financování automobilového parku v konkrétním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205477.

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The diploma thesis deals with analysis of car fleet financing in the selected company. It focuses on cars financing options, describes methods of their comparison. It studies both national and international accounting regulation with focus on reporting of loan, financial and operating leasing. Another area of interest are tax circumstances influencing decision making. The main emphasis is laid on the comparison methods, ways of data evaluation and on specifics which can affect decision making. In the practical part analysis of car fleet financing is performed, decision specifics are discussed

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Dohnalová, Eliška. "Optimalizace účetního zobrazení leasingu v české společnosti jako součásti konsolidačního celku." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259232.

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The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the

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Trhlíková, Jana. "Návrh vhodné varianty financování vozového parku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264833.

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The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method i

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Sedláčková, Sylvie. "Operativní a finanční leasing vozidel (účetní a daňový pohled)." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202041.

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The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.

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Hrdlička, Tomáš. "Leasingová smlouva a její uplatnění v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75025.

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This thesis is focused on the topic of leasing especially from the legal point of view. The first part deals with history of leasing, definition of leasing, dividing of leasing according to different criterias and also with Czech leasing market. The following part is concerned with legal regulations of leasing (leasing contract) primarily in Czech, but also in European and international law and formulation of terms of the leasing contract as well. The final part contains the main objective of this thesis, which is analysis of the general commercial terms of the leasing contract and their compa

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Duong, Thanh Dat. "Komparace vykazování leasingu dle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206712.

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The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also

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Lelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.

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This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the indi

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Hučíková, Julie. "Vykazování Leasingu dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264016.

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In the final thesis I deal with problems of lease reporting according to effective framework of International Financing and Reporting Standards. In the thesis, which is divided into theoretical and practical part, I focus on impacts of leasing transactions primarily on the lessee side. In the theoretical part of thesis that is divided into three subchapters I summarize facts about leasing. The first two subchapters are based on standard IAS 17. I devote the third subchapter to preparation of new standard, which should replace IAS 17. The aim of the practical part of the thesis is to find out w

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Krejčí, Miloš. "Leasing z pohledu IFRS a české legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5249.

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Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.

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Kovanda, Patrik. "Výběr vhodné formy externího financování podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-414502.

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This diploma thesis deals with the choice of a suitable form of an external financing for the selected company. Individual banking products and services are generally defined in the theoretical part. Defined banking products are then compared within the analytical part of this work. Analytical part of this work contains also some calculations. The most suitable financing method for the selected company is recommended within the last part of this work.

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Hejhalová, Dana. "Porovnání a aplikace leasingu dle českých účetních standardů a IFRS." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-257305.

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Subject of this diploma thesis Comparison and application of Lease by Czech accounting legislation and IFRS is a comparison and analysis of purchase and lease of tangible assets through financial and operational leasing in selected company by Czech accounting legislation and IFRS and to assess which reporting of assets is economically and organizationally effective for the accounting entity. Theoretical background of this diploma thesis is fistly dealing with reporting of financial and operational leasing by Czech accounting legislation and then by IFRS. In Chapter Czech accounting legislation

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Mališková, Pavla. "Možnosti financování pořízení dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316786.

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This Master's thesis deals with choice of suitable possibility of financing the acquisition of fixed assets. The theoretical part includes characteristics of fixed assets, fundamental indicators of financial analysis and potential funding options. In the analytical part is evaluated the financial situation of company planning investment in a truck and its impact on the possibilities of financing, which are specified. In the suggestions part is suggested the suitable solution and its impacts on company are evaluated.

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Korecký, Ondřej. "Leasingová smlouva." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72143.

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This thesis, "Lease contract", deals with the topic of leasing, especially with the legal aspects of lease transaction. In first part it describes the history of leasing, classification of lease operations according various criteria and advantages and disadvantages of leasing as a form of financing. Second part is focused on the description of Czech lease market, its development and the situation in year 2010. Third part is focused on the legal aspects of lease contract and lease transaction in Czech law and also in international law. Final part of thesis compares general terms and conditions

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Gillová, Martina. "Leasing - účetní a daňové aspekty." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-10183.

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Basic characteristics of leasing. Possibilities of leasing operations accounting according to the Czech regulations and according to the International accounting standards (IAS/IFRS). Analysis of differences in accounting. Schemes of leasing operations in financial statements. Tax aspects of leasing operations.

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Limburská, Martina. "Leasingová smlouva v českém, slovenském a rakouském právu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150153.

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The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirement

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Dlesková, Vendula. "Výběr vhodné varianty financování investice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222397.

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Master’s thesis deals with the selection fitting variant of the financing of a new machine in the company TREY CZ, s. r. o. It focuses on the comparison of particular offers of leasing companies and banks. The goal of the thesis is to selection of an optimal variant for financing of the new machine.

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Gnina, Dana, and Axel Sillah. "IFRS 16 och dess påverkan på sektorernas finansiella rapporter : En kvantitativ studie om svenska börsnoterade företag efter implementeringen av den nya leasingstandarden." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41869.

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Leasing means that a company rents out an asset to another company and is increasingly used as a source of financing. The standard provider International Accounting Standards Board, together with the Financial Accounting Standards Board, published a new standard in 2016, IFRS 16 Leases, which replaced the previous standard IAS 17 Leases. The main change is to eliminate the difference between financial leases and operational leases by reporting the assets and liabilities in the balance sheet, with the exception of the agreements that run for one year and are of little value. The standard is exp

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Štoková, Soňa. "Finanční leasing versus bankovní úvěr při rozhodování o pořízení majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221612.

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The main goal of this study is to compare two forms of asset financing i.e. leasing and bank lending. At the very beginning, there is a description of leasing, its history, benefits and disadvantages. Second part of the project provides definition of bank lending as a source of financing. The third part of the study compares either of financing options through discounted cash flow method patterned after a practical example. Finally, there is an evaluation of options and financial analysis so I”ll be able to find out the impact on the company.

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Raiser, Karel. "ZÁKLADNÍ MIKROEKONOMICKÉ ASPEKTY LEASINGOVÉHO A ÚVĚROVÉHO FINANCOVÁNÍ." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-9064.

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Diplomová práce se zabývá problematikou leasingového a úvěrového financování. Na rozdíl od jiných publikací podobného typu se však nespokojuje pouze s porovnáváním bankovního úvěru a finančního leasingu, ale klade si za cíl vnést do úvah o způsobu financování ještě další, poměrně moderní, alternativu ? operativní leasing. Důraz celé práce je kladen na ekonomickou interpretaci, není ovšem opomíjena ani právní, daňová a účetní úprava, která rovněž ovlivňuje rozhodování subjektů o způsobu financování dlouhodobých aktiv. Krátce je rovněž zmíněna historie těchto druhů financování v České republice.

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Čakarová, Cveta. "Projekt IASB vytvoření nových pravidel pro leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142146.

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The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters

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Kadlecová, Petra. "Porovnávání způsobu financování dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222567.

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Master’s thesis deals with problems of external financing of a washing tubs WIP for company Renova Malec – Kadlec s.r.o., concretely the selection of fading between the financial leasing and Bank loan. The work focuses on comparing specific on comparing and bank. The goal of the thesis is to select the most appropriate funding method.

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Juřík, Vlastimil. "Implementace leasingového řešení do ERP Microsoft Dynamics Navision." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201659.

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This master's thesis delivers a comprehensive view at leasing business processes running in small and medium-sized leasing companies including the feasibility of their support through an imple-mentation of leasing application software. The first objective of this thesis is the design of an application software system, which will cover general leasing process in small and medium-sized leasing companies for the purpose of development packaged application software system suitable for implementation into small and medium-sized leasing companies. The second objective is a design of a specific imple

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Fialová, Petra. "Leasingové operace z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9275.

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Thesis describes leasing operations from accounting and tax point of view. It focuses on accounting and tax obligations of a lessor and a leaseholder. In the practical part it analysis leased assets of a chosen prague company.

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Forslöf, Oscar, and Armen Jazic. "Supply Chain difficulties in the Operational Leasing industry : A case study of ALD Automotive." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-104232.

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Abstract In today’s competitive world companies strive to be best in class and at the same time have high revenue. They try to sell the best products, deliver the best service and at the same time reduce costs in order to make high profits. They strive for high efficiency at all levels of the organization as well as reduced costs where possible. This report examines a company in the operational leasing industry, ALD Automotive. The company is a part of Société Générale, a Financial Services company. ALD Automotive’s key business area is the leasing of vehicles to both small and large corporati

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Bergholm, Albin, and Fatijon Islami. "Kapitalisering av operationell leasing – en konsekvens av IFRS 16." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12629.

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Den internationella redovisningsstandarden för leasingavtal, IAS 17 Leasingavtal, harkritiserats för att den möjliggör för företag att redovisa utanför balansräkningen genomoperationell leasing. Det har länge förts diskussion kring redovisningen av operationellaleasingkontrakt och om de representerar en rättvisande bild. Operationella leasingkontraktorsakar att företag undanhåller tillgångar och skulder från balansräkning. Ur denna problematikhar IASB skapat den nya redovisningsstandard, IFRS 16 Leases, som ska ersätta den gamlaredovisningsstandarden.Huvuddragen i den nya standarden IFRS 16 är

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Abushiere, Tarik, and Idris Jound. "IFRS 16 påverkan på företagens finansiella rapporter : En kvantitativ studie om IFRS 16 påverkan på nordiska börsnoterade företag inom detaljhandeln, tjänstesektorn och byggbranschen." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41866.

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Background and problem: IAS 17, the name of the previous standard of leasing, allowed firms to showcase their leasing as either operational or financial. This allowance led to the financial reports of firms not presenting the leasing requirements and therefore showing misleading financial ratios. After a review performed by the IASB and FASB and the given conclusions, IFRS 16 was implemented in January 2019. This led to leasing contracts required to be presented in financial form, with the exception of leasing contracts with duration below 12 months and assets valued less than 5 000 United Sta

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Bolin, Fredrik, and Vural Akdemir. "Nya leasingstandarden IFRS 16 : Kapitalisering av operationella leasingavtal och dess effekter." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30567.

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Företag kan finansiera verksamheten på olika sätt. Ett alternativ för finansiering vid nyanskaffning är leasing. Det innebär att man låter ett annat bolag köpa tillgången och hyr det sedan av bolaget. Den nya standarden, IFRS 16, som ges ut av IASB och som ska tas i bruk från och med januari 2019, har ändrat kriterierna för klassificeringen av leasingavtal. Vilket har gjort att många tidigare operationella leasingavtal med en avtalstid längre än 12 månader kommer med den nya standarden att klassas som finansiella leasingavtal och därmed föras in på balansräkningen som skulder och tillgångar. D

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Söderström, Maja, and Alexandra Stadin. "K3 vs IFRS : Ett val för företag med väsentlig andel leasing." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14372.

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Koncerner som redovisar enligt IFRS ska från och med 1 januari 2019 tillämpa den nya leasingstandarden IFRS 16. Den traditionella och vedertagna uppdelningen av leasing har länge varit operationell och finansiell leasing. Den nya standarden innebär emellertid att uppdelningen mellan operationell och finansiell leasing försvinner. Istället ska företag enligt IFRS 16 redovisa merparten av sin leasing som en tillgång och en skuld på balansräkningen. K3 regelverket använder däremot fortfarande uppdelningen i de två olika kategorierna där ett operationellt leasingavtal likställs med ett hyresavtal

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Müllerová, Denisa. "Dlouhodobý hmotný majetek z pohledu české účetní legislativy a mezinárodních účetních standardů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-240978.

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The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech ac

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Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

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When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho

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Greguš, Adam. "Způsoby pořizování dopravních letadel a fleet management letecké společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359233.

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The aim of this thesis is to work out a topic regarding airliner acquisition and financing methods. Fleet planning is an important decision-making process because acquiring an aircraft is a capital-intensive investment. There are different methods of acquiring and financing and each of them have its advantages and disadvantages which complies different operational, tactical and strategical needs of an airline. The aim is also to analyze and describe current and forecast situation within the airline industry both globally and regionally. The last part is dedicated to flight fleet management ins

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Frolov, Igor. "Porovnání leasingového a úvěrového financování dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9919.

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The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financin

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Šťovíčková, Martina. "Externí financování dlouhodobého majetku z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193351.

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The thesis analyses the ways of external financing above all from the accounting and tax perspective through lease and loan. The first part defines the financial lease and loan, the way how they are captured in accounting and their relations to taxes. There are advantages and disadvantages of both ways of financing listed and analysed in more details. The second part of the thesis compares the acquision of assets through loan or lease. The ways of financing are compared from the administrative and tax perspective as well as the financial cost of the investment.

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Allert, Norgren Daniel, and Oskar Martinelle. "IFRS 16 påverkan på jämförbarheten och företagsvärderingar på Stockholmsbörsen : En kvantitativ studie om en ny redovisningsprincip för leasing." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79428.

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Redovisningen av leasing har länge kritiserats för att väsentliga tillgångar inte redovisats i balansräkningen. I januari 2019 implementerades IRFS 16 som en ny redovisningsstandard för leasing. Standarden innebär att tidigare operationella leasingavtal ska redovisas i balansräkningen som en nyttjanderättstillgång med en tillhörande leasingskuld. Syftet med IFRS 16 är att öka jämförbarheten mellan företag som finansierar tillgångar genom lån och företag som leasar tillgångar. Denna standard kommer förändra finansiella nyckeltal som ofta används av intressenter för att bedöma ett företags finan

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Dahir, Ali Elmi Adna, and Gorgees Yalda. "Övergången till IFRS 16 : En studie av detaljhandelsföretag och flygbolag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21629.

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Leasingstandarden IAS 17 har motstått en del kritik eftersom företag har kunnat ta del av fördelarna av operationell leasing då både leasade tillgångar och motsvarande skulder har effektivt hållits utanför balansräkningen med endast not-upplysningar om framtida leasing skyldigheter. Under 2005 uttrycktes oro över brist på öppenhet och information gällande leasingförpliktelser av US Securities and Exchange Commission (SEC), något som redan bekymrade investerare och andra intressenter. Som svar på kritiken initierade International accounting standards board (IASB) tillsammans med Financial accou

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Ahldén, Magnus, and Petter Domeij. "Effekterna på företags finansiella rapporter och nyckeltal efter införandet av IFRS 16." Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29991.

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Syfte: Den nya leasingstandarden IFRS 16 träder i kraft i år, 2019, vilken innebär att företag ska kapitalisera sina operationella leasingavtal. Huvudsyftet med studien är därför att undersöka hur denna kapitalisering påverkar företag med avseende på deras finansiella rapporter och nyckeltal. Studien har även ett delsyfte vilket är att undersöka hur väl kapitaliseringsmodellen har estimerat operationella leasingavtalens påverkan utifrån utvalda nyckeltal hos företag. Metod: Studien använder ett kvantitativt tillvägagångssätt med en deduktiv forskningsansats. Empiriska data har samlats in med h

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Власенко, М. А. "Підходи до визначення економічної ефективності лізингових операцій". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12462.

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Suska, Karel. "Návrh obchodní strategie ve vybrané organizaci." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-261420.

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This diploma thesis deals with business strategy of company Autocentrum Elán, Ltd. which should strengthen its competitiveness and provide direction and possibilities for the following period. This work is based on theoretical knowledge and describes analyses of company environment and mainly internal sources and company capabilities. The analytical part deals with the preparation of a company business strategy draft based mainly on analysis of current situation and its evaluation. The greatest emphasis is on development of operating leases when selling the new Škoda cars on which other stages

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Rosén, Johan. "The Effects of IFRS Lease Accounting Project on the Swedish Commercial Real Estate Market : A qualitative study of the latest developments in IASB’s Leasing project." Thesis, KTH, Fastigheter och byggande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102312.

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Today problems exist with how the leases are recognized in public companies that uses the IFRS. The liability to make lease payments is not recognized as a liability in the balance sheet even though it should according to the current lease accounting standard. There are two different classifications of leases, financial and operational, where the latter means that the liability to make lease payment does not end up in the balance sheet. Today many lease contracts are tailored to be classified as operational to avoid the liability on the balance sheet. The problem described above has for long b

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Eriksson, Johan, and Axel Gref. "Effekter av införandet av IFRS 16 : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38567.

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The background for this essay is the problems associated with the previous leasing standard IAS 17, and the implementation of the new, IFRS 16. During the appliance of IAS 17 leasing was either classified as operating- or finance leasing. Here the focus is whether there are similarities in the lease contract to a repayment purchase or not. For finance leases there are similarities to a purchase of the asset, where the lessee shall report both the asset and liability in the balance sheet. Simultaneously neither the asset or liability is reported in the balance sheet when establishing operating

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Zámková, Jana. "Alternativní možnosti financování provozních aktivit podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264849.

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This master's thesis is focused on the problems of financing of buying warehouse of company which is specialized on domestic and international logistics, stock-keeping, customs declaration and collecting services CS Expres. It consists of possibilities of financing analysis, comparation of proper options of financing, prediction of the interest rate development of 1M PRIBOR till the half of the year 2011, prediction of the cash flows and proposals for optimal way of acquisition of the warehouse.

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Josefsson, Monna, and Sofia Xiao. "Operationell Leasing Övergången från IAS 17 till IFRS 16 : Hur kommer svenska leasingtagares finansiella rapport påverkas vid en övergång?" Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30559.

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Leasingen har ökat under de senare åren. Den har använts som ett alternativt finansieringssätt för många företag. Genom leasing kan företagen undvika lån eller bundet kapital vid investering. Detta medför flexibilitet och ekonomiska fördelar. Enligt IAS 17 klassificeras leasing med två redovisningssätt, operationellt och finansiellt leasingavtal. Ett operationellt avtal betyder en konstant kostnad över leasingtiden i resultaträkningen. Det finansiella leasingavtalet redovisas med en avskrivning och en ränta i resultaträkningen samt en skuld och en tillgång i balansräkningen. Redovisningsskilln

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Gouveia, António Rodolfo Gonçalves. "Locação operacional nas Forças Armadas Portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7663.

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Mestrado em Economia e Políticas Públicas<br>Para colmatar equipamentos militares em fase final de vida, procedeu-se à aquisição de equipamentos e serviços através da locação operacional, ao invés da aquisição direta, como tradicionalmente tinha sido executado no passado. Através deste processo, inspirado nas novas tendências do New Public Managment, o Estado renovou duas frotas com recurso a duas empresas do Sector Empresarial do Estado e desta forma, com intuito deliberado, colocou os custos associados para fora do Orçamento de Estado. Numa altura onde é exigido rigor orçamental e gastos pú

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