Finanční dopady aplikace koncepce převodu práva užívání u leasingových smluv


Dissertation is devoted to field of accounting of leasing contracts according to International Financial Reporting Standards (IFRS) and generally accepted accounting principles (US GAAP) from the perspective of the lessee. First part of this work is devoted to general information about leasing. Here is defined essence of leasing, its classification, advantage and disadvantage using as one of the possible ways of financing and outline procedure of accounting according to Czech accounting treatment. Another part of work is outline procedure of accounting of leasing contracts according to current methodology IFRS and is mentioned differences in accounting according to US GAAP. Another text is devoted common project of organizations IASB and FASB responsible for the formation international standards, which is focus on formation new accounting standards for accounting of leasing contract. Again this part put emphasis on accounting on the part of the lessee. In practical part is utilized on previous theoretical knowledge and on practical examples are given procedure and effects of existing and potentially new method of accounting of leasing transaction mainly on selected indicators of financial analysis

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oaioai:invenio.nusl.cz:178789Last time updated on 10/16/2015

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