Stehlíková, M. Quantification of the impact of the IFRS Exposure Draft operating leases to the financial situation of the lessor. Master thesis. Brno: MENDELU v Brně, 2014. This Diploma thesis deals with the impact of potential implementation of the new IFRS exposure draft on leases, mainly from the lessor sight. The theoretical part discusses the current approach to the reporting of leases under IFRS, the new publication of the proposal in this area in 2010 and revised in 2013. In the practical part presents a comparison of approaches and evaluate the impact on the financial situation of the lessor.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:177116 |
| Date | January 2014 |
| Creators | Stehlíková, Markéta |
| 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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