This diploma thesis deals with comparison of the accounting treatment of lease of business according to the Czech accounting legislation and international accounting standards, including the identification of the impact of significant items on the financial statements, and in terms of both the landlord and the tenant perspective. The introductory part is devoted to understanding the essentiality of the lease of business, accounting harmonization and introduction of specific standards on the issue. Subsequently, the theoretical knowledge is applied to the model example of the lease of business, which is the based for the final assessment of the impact of accounting transactions related to the lease of business and recommendations for the faithful accounting of this issue.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:189478 |
| Date | January 2015 |
| Creators | Smutná, Šárka |
| 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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