National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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.
Display of lease contract in leaseholder's financial statements in accordance with IFRS and Czech accounting legislation
Čakarová, Cveta ; Vašek, Libor (advisor)
This bachelor's thesis deals with finance lease from leaseholder's point of view in light of IFRS and Czech accounting legislation. The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease, its historical development and division and also advantages and disadvantages of leasing financing. Content of the second part is the current IAS 17 adjustment of finance lease. The third part targets the regulation in the Czech Republic - accounting and tax point of view. The fourth and also the last part of this thesis presents practical application of the theory from previous two parts in form of complete draft of a real lease contract in leaseholder's point of view.

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