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Future of the reporting of leases under IFRS
Libič, Michal ; Mejzlík, Ladislav (advisor) ; Valášková, Mariana (referee)
This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.
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Lease agreements
Veselková, Zdeňka ; Spirit, Michal (advisor) ; Neděla, Radek (referee)
The thesis deals with lease agreements. Thesis outlines the history of lease agreement, the influence of the new Civil Code on the law of contract and clarify the difference between lease, leasing and tenancy. Main chapter is devoted to an analysis of lease agreement for an apartment or house. The practical part of the thesis analyses selected issues and problems arising during negotiating of contract or during the lease.
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Krátkodobé pronájmy v těžební činnosti - účetní a daňové problémy
Mikušová, Eva
This bachelor thesis concerns with operating lease and with comparison of particu-lar accounting standards. Firstly, in the theoretical part there will be explained the differences of accounting between Czech accounting principles, international fi-nancial reporting standards and the new concept of convergence between IFRS and US GAAP. Further on, these methods of accounting will be presented on practical examples from the perspective of lessor and also the lessee.
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Konvergence US GAAP a IFRS v oblasti vykazování operatívního leasingu na straně pronajímatele
Pašáková, Nikola
Pašáková, N. Convergence of US GAAP and IFRS in the reporting of operating lease on the side of lessor. Diploma thesis. Brno: Mendel university in Brno, 2014. The diploma thesis is focused on the evaluation of potential impacts of the proposed change in the operating lease in accordance with international ac-counting standards compared with the currently applicable standard from the point of view of the lessor. The thesis is divided into two sections: theoretical and practical. The theoretical section deals with the analysis of the current ap-plicable standard IAS 17 and proposed procedures exposure draft ED/2010/9 and re-exposure draft ED/2013/6. The practical section shows the impact on the statements of the lessor and the indicators of financial analysis.
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Finanční dopady aplikace koncepce převodu práva užívání u leasingových smluv
Ostrý, David
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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Kvantifikace dopadů nového návrhu IFRS v oblasti operativního leasingu na finanční situaci pronajímatele
Stehlíková, Markéta
Stehlíková, M. Quantification of the impact of the IFRS Exposure Draft operating leases to the financial situation of the lessor. Master thesis. Brno: MENDELU v Brně, 2014. This Diploma thesis deals with the impact of potential implementation of the new IFRS exposure draft on leases, mainly from the lessor sight. The theoretical part discusses the current approach to the reporting of leases under IFRS, the new publication of the proposal in this area in 2010 and revised in 2013. In the practical part presents a comparison of approaches and evaluate the impact on the financial situation of the lessor.
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IASB’s project for creating new rules for lease
Čakarová, Cveta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Comparison of the accounting display of leasing according to Czech legislation and the international standards IFRS
Doležal, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis compares the methods of accounting embodying of types of leasing according to Czech legislation and International Financial Reporting Standards (IFRS). It primarily focuses on the effects of usage of various methods on the balance and the profit and loss statement of accounting entities. The paper specifies definitions, benefits, risks, classification and accounting display of types of leasing and the requirements for publication in final accounts of accounting entities. Czech legislation covers the tax aspects of types of leasing in light of income tax. The paper includes practical examples in which both the methods of embodying are demonstrated, as well as the conclusions regarding the effects of application of different accounting standards.
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Lease contract
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of this thesis is to analyse the institute of rental contract, in particular the general layouts thereof. The opening chapter describes its historical development. The major part of this work breaks down the current shape of rental contract under the civil code. Further attention is focused on the matter of specific adjustments to tenancy agreements, primarily flat renting. Finally, the closing chapter discusses the alterations to the present state of rental contracts included in a new civil code proposal.
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Accounting, tax and legal aspects of leasing
Šandera, Martin ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The objective of this diploma thesis is an application of general law as well as accounting and tax regulations on operating and financial lease from both lessee's and lessor's perspectives. Its key purpose is to familiarize the reader with this area, provide a comprehensive information background and comment on the key issues, which currently appear in practise.
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