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Reporting of the leases in revised form – preparation, anticipation and final impact
Nartova, Darya ; Vašek, Libor (advisor) ; Zelenková, Marie (referee)
This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project development for preparing new standard since 2006 and to find out which changes have been prepared and accepted by IFRS for eliminating critical deficiencies. IASB published two drafts, the final standard has been published on 13 January 2016.

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