Analýza dopadů nových pravidel IFRS / US GAAP pro leasingy
| Autor: | Sedláček, Petr |
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| Jazyk: | čeština |
| Rok vydání: | 2015 |
| Předmět: | |
| Druh dokumentu: | masterThesis |
| Popis: | This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
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