Original title:
Analýza vykazování leasingů podle IFRS
Translated title:
The analysis of leases according to IFRS
Authors:
Martiník, Karel ; Krupová, Lenka (advisor) ; Müllerová, Libuše (referee) ; Doležal, Jan (referee) Document type: Doctoral theses
Year:
2008
Language:
cze Publisher:
Vysoká škola ekonomická v Praze Abstract:
[cze][eng] Disertační práce obsahuje pohled na aktuální problematiku leasingu z pozice nájemce a pronajímatele v podmínkách Mezinárodních standardů účetního výkaznictví (dále jen "IFRS"). Součástí této práce je rovněž projekt konvergence. Tato práce analyzuje současný stav leasingů, zamýšlejí se nad možným kreativním účetnictvím, jsou zde zdůrazněny nedostatky současného modelu a navrhována alternativní řešení, a to z pozice nájemce i pronajímatele.A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
Keywords:
creative accountancy; IAS 17; lease; IAS 17; kreativní účetnictví; leasing
Institution: University of Economics, Prague
(web)
Document availability information: Available in the digital repository of the University of Economics, Prague. Original record: http://www.vse.cz/vskp/eid/27885