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Lease according to czech accounting laws and IFRS
Schmidová, Monika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.
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Leasing according to IFRS
Vosika, Jiří ; Krupová, Lenka (advisor) ; Roubíčková, Jaroslava (referee)
The main theme of this thesis is the isue of leases and its treatment in International Financial Reporting Standards. The thesis is devided into five parts. The first part is devoted to basic characteristics of the lease, its structure and historical development. The third part focuses on convergence of IFRS and US GAAP in leases. This section contains a summary of the opinions contained in Discussion Paper and decisions made at meetings of the IASB and the FASB after publishing of Discussion Paper. The fourth part deals with practical application of the rules contained in IAS 17 at real lease contract. The last part is devoted to research of implementation of disclosure requirements specified in IAS 17.
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Leasing according to czech legislative and according to IFRS
Ptáček, Jan ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.
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The analysis of leases according to IFRS
Martiník, Karel ; Krupová, Lenka (advisor) ; Müllerová, Libuše (referee) ; Doležal, Jan (referee)
A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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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.
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Lease and its financial reporting in adjustment of the Czech Republic and IFRS
Syrovátková, Lucie ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
Thesis deals with leasing financing in light of Czech national regulations and IFRS. At first part it applies to lease at common level, its historical development, advantages and disadvantages and also its division. Second part targets the legal regulations in the Czech Republic, including tax and accounting view. Third part deals with IFRS adjustment, some distinctions from US GAAP, convergent project of IASB and FASB and discussion paper Leases: preliminary views. The work is completed by the practical application aimed at comparison Czech national regulations and IFRS in case of the financial leasing.
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Lease
Hušková, Petra ; Cardová, Zdenka (advisor) ; Hofmanová, Milena (referee)
Thesis mainly describes characteristics of lease, its types, advantage, disadvantage, ways of bookkeeping and reporting according to czech law and International Accounting Standards. Thesis includes also illustrative example which shows real leasing contract according to czech law and International Accounting Standards.
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Fixed Assets Financing: Credit and Leasing
Frolov, Igor ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
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Vykazování leasingu dle IFRS/IAS a českých účetních předpisů
Jánová, Iveta ; Velechovská, Lenka (advisor)
Bakalářská práce ?Vykazování leasingu dle IFRS/IAS a českých účetních předpisů? pojednává o leasingu jako o jedné formě financování podnikových investic. Je zaměřena především na účetní zachycení operací souvisejících s finančním a operativním leasingem. Hlavní části jsou zaměřeny na účtování leasingu z pohledu Mezinárodních standardů účetního výkaznictví ? IAS 17 a z pohledu českých účetních přepisů. Na praktickém příkladě je prezentována problematika rozdílného chápání leasingových operací z pohledu těchto dvou systémů a zobrazen následný dopad na účetní výkazy.
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Leases under IFRS and czech legislation
Krejčí, Miloš ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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