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Vykazování leasingů dle IFRS v novelizované podobě - příprava, očekávání a finální dopad / Reporting of the leases in revised form – preparation, anticipation and final impact

This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project development for preparing new standard since 2006 and to find out which changes have been prepared and accepted by IFRS for eliminating critical deficiencies. IASB published two drafts, the final standard has been published on 13 January 2016.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:203714
Date January 2015
CreatorsNartova, Darya
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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