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Komparace vykazování leasingu dle ČÚS a IFRS / Comparison of the reporting of leasing according to czech legislation and IFRS

The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206712
Date January 2015
CreatorsDuong, Thanh Dat
ContributorsProcházka, David, Vácha, Petr
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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