Home > Search Results: keywords:"IFRS 16 Leasingy"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Revenue and costs from the perspective of International Financial Reporting Standards (IFRS) and Czech Accounting Standards (ČÚP)
 BARTŮŇKOVÁ, Kristina
The main goal of my diploma thesis is the comparison of expensis and revenue according to International Financial Reporting Standards and Czech accounting standards in selected accounting unit. Another goal is to focus on the transformation of profit and loss statement to statement of comprehensive income. The last goal presents the comparation of the standards IAS 18 Revenue and IFRS 15 Revenue from Contracts with Costumers. In the beginning of the theoretical part is information about the harmonization of accounting and Conceptual framework. The next parts are concetrated on methodological principles of the standards IFRS 15 Revenue from Conracts with Costumers and IFRS 16 Leases. At the end of the theoretical part are mentioned the differences between International Financial Reporting Standards and Czech accounting standards. The practical part starts with the performance of the selected accounting unit. The next chapter creates the case studies in which are shown the differences between IFRS and Czech accounting standards. Then the thesis ilustrates the transfer from the profit and loss statement to statement of comprehensive income. In the last chapters are mentioned recommendions for users of financial statements and evaulations of the impact.
Detailed record
Financial lease in the Czech accounting regulations and IFRS
 Křtěnská, Andrea ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor´s thesis deals with the financial lease according to the Czech accounting regulations and International Financial Reporting Standards. Firstly, the lease is defined then its categories. The theoretic part is focused on the financial lease from the perspective of the both systems. In addition, the chapter about IFRS involves the changes that new standard IFRS 16 brings. In the practical part a model example for both of the systems is studied from the perspective of a lessee and a lessor. The aim of the thesis is to describe accounting methods in the Czech accounting regulations to IFRS and to describe the differences in accounting between these two systems. These differences are stated in the last chapter of this thesis.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English