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Leasing (comparison of account in a IFRS and Czech accounting standard)
 MAKOVÁ, Andrea
Abstract This Bachelor Thesis called {\clqq}Leasing (the comp arison of leasing accounting according to International Financial Reporting Standards and according to Czech Accounting Standards)`` deals with the issue of differences between leasing accounting in compliance with CUS and IFRS. The theoretical part consists of a description of leasing characteristics including different leasing sorts and options and of the most important terms used in the sphere of leasing. The practical part focuses on the financial leasing accounting by a leaseholder and by a leasehold provider according to CUS and IFRS. Both accounting ways are presented on a particular example, compared with each other, whereupon there is a conclusion stating advantages and disadvantages of both ways. The conclusion also includes all accountanting possibilities concerning this issue.
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