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Analýza dopadů nových pravidel IFRS / US GAAP pro leasingy / Analysis of the impacts of the new rules for leases under IFRS / US GAAP

This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:207048
Date January 2015
CreatorsSedláček, Petr
ContributorsVašek, Libor, Zelenková, Marie
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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