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Potencionální dopady aplikace IFRS 16

Koláčková, E. Potential impact of application IFRS 16. Diploma thesis. Brno. Mendel University in Brno, 2019 The master thesis is focus on methods of reporting lease during the international standard IAS 17 and with methodology of the new international standard IFRS 16. There are showed impacts of the new international standard which will be bring and which possibilities could be changed the entity balance sheet, profit and loss statement of entity. Evaluation of selected indicators was done on five chosen companies, such as debt, profitability or activity indicators.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:428754
Date January 2019
CreatorsKoláčková, Eva
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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