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Comparison of Czech accounting standards and IFRS with specific example of leasing
 Vika, Tomáš ; Ďurianová, Gabriela (advisor)
The trend of international standardization of financial reporting develops along with globalization and economic development. The biggest pressure is placed on companies issuing securities listed on regulated capital markets. These companies follow the International Financial Reporting Standards (IFRS), but in the Czech Republic they must also report according to Czech accounting standards. The objective of this bachelor's thesis is to provide a general comparison of these two methods of financial reporting and to show differences on the specific example of leasing, which companies regularly use to secure financing for their long-term assets. With eyes on a true, honest portrait of a company's books, the more precise method of reporting on financial leasing is the IFRS method. We can only hope the Czech reporting standards will gradually become compatible with the IFRS and a comprehensive system of financial reporting, manageable for smaller companies, will emerge within the European Union.
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