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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:207048 |
| Date | January 2015 |
| Creators | Sedláček, Petr |
| Contributors | Vašek, Libor, Zelenková, Marie |
| 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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