Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of lessor. Diploma thesis. Brno: Mendel university in Brno, 2014. The diploma thesis is focused on the evaluation of potential impacts of the proposed change in the operating lease in accordance with international ac-counting standards compared with the currently applicable standard from the point of view of the lessor. The thesis is divided into two sections: theoretical and practical. The theoretical section deals with the analysis of the current ap-plicable standard IAS 17 and proposed procedures exposure draft ED/2010/9 and re-exposure draft ED/2013/6. The practical section shows the impact on the statements of the lessor and the indicators of financial analysis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:190029 |
| Date | January 2015 |
| Creators | Pašáková, Nikola |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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