Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výšku položek v povinných účetních výkazech vybrané soukromoprávní korporace / Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on the Slected Items in the Financial Statements of Private Corporations

Description

This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.

Links & Downloads

1. http://www.nusl.cz/ntk/nusl-402019

Tags

Additional Fields

Identifer	oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:402019
Date	January 2019
Creators	Vlachová, Michaela
Contributors	Pešáková, Darina, Hanušová, Helena
Publisher	Vysoké učení technické v Brně. Fakulta podnikatelská
Source Sets	Czech ETDs
Language	Czech
Detected Language	English
Type	info:eu-repo/semantics/masterThesis
Rights	info:eu-repo/semantics/restrictedAccess