This thesis continuously builds on the previous Bachelor thesis and develops a perspective on leasing on the international scale. It's based on IAS 17 and its competent interpretation. It shows the impact on the accounts and statements of accounts from the standpoint of the lessor and the lessee. The whole work is undergoing a number of illustrative examples which approach theory in a numerical implementation. In the conclusion there is a setting out the main differences between the Czech and international approach for accounting and reporting lease also lists the possible future modification of the lease.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114229 |
| Date | January 2011 |
| Creators | Bubníková, Jana |
| Contributors | Müllerová, Libuše, Reiterman, Tomáš |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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