Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at defi...

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Bibliographic Details
Main Authors: Jana Gláserová, Milena Otavová
Format: Article
Language:English
Published: Mendel University Press 2010-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/58/3/0055/