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National Repository of Grey Literature

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Vykazování časového rozlišení, kurzových rozdílů a leasingu z pohledu české legislativy a IFRS Goszová, Berenika ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee) Diplomová práce je rozdělena do tří tematických částí. Nejdříve analyzuje podmínky pro vykazování časového rozlišení v účetnictví a jeho vliv na účtování účetních jednotek. Druhá část přibližuje problém kurzových rozdílů z pohledu české firmy. V třetí části se práce zabývá finančním leasingem a prakticky předvádí vykazování finančního leasingu u nájemce. Tyto problematiky jsou analyzovány jak z pohledu české legislativy, tak podle pravidel IFRS. Detailed record

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