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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The effects of changes in the reporting of leases under IFRS
 Hacmacová, Veronika ; Peprníčková, Mariana (advisor) ; Vašek, Libor (referee)
The bachelor thesis deals with the reporting of leases under International financial reporting standards and the changes that will bring the newly issued IFRS 16, which was created in cooperation with the IASB and the FASB in the framework of the convergence process. The first part of the work is focused on the current arrangements for the reporting of leases under IAS 17 and describes the reasons for the formation of the convergence process. Further are described the ways of transition to the new standard and the new reporting rules of the lease. The practical part deals with the analysis of the annual reports of the airlines, when confirmed by the frequent use of leases, especially operating. The impact of the introduction of the new standard IFRS 16 is outlined on the example of a specific airline.
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