This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:193418 |
| Date | January 2014 |
| Creators | Libič, Michal |
| Contributors | Mejzlík, Ladislav, Valášková, Mariana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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