National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Lease according to IFRS and a comparison with czech accounting laws
Pernická, Martina ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
Dlouhodobý hmotný majetek - srovnání pojetí IAS/IFRS a českých účetních předpisů
Pernická, Martina ; Velechovská, Lenka (advisor)
Předmětem bakalářské práce je pojetí dlouhodobého hmotného majetku z hlediska Mezinárodních standardů účetního výkaznictví a z hlediska českých účetních předpisů. Práce dále popisuje rozdíly mezi řešeními v české právní úpravě a řešeními obsaženými v Mezinárodních standardech účetního výkaznictví.

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