| Autor: |
Křtěnská, Andrea |
| Přispěvatelé: |
Ašenbrenerová, Petra, Roubíčková, Jaroslava |
| Jazyk: |
čeština |
| Rok vydání: |
2015 |
| Předmět: |
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| Popis: |
The Bachelor´s thesis deals with the financial lease according to the Czech accounting regulations and International Financial Reporting Standards. Firstly, the lease is defined then its categories. The theoretic part is focused on the financial lease from the perspective of the both systems. In addition, the chapter about IFRS involves the changes that new standard IFRS 16 brings. In the practical part a model example for both of the systems is studied from the perspective of a lessee and a lessor. The aim of the thesis is to describe accounting methods in the Czech accounting regulations to IFRS and to describe the differences in accounting between these two systems. These differences are stated in the last chapter of this thesis. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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