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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on the Slected Items in the Financial Statements of Private Corporations
 Vlachová, Michaela ; Pešáková, Darina (referee) ; Hanušová, Helena (advisor)
This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.
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Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on the Slected Items in the Financial Statements of Private Corporations
 Vlachová, Michaela ; Pešáková, Darina (referee) ; Hanušová, Helena (advisor)
This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.
Detailed record

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