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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Projekt nového leasingového štandardu z pohľadu IASB
 Nemcová, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.
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Actual changes in the lease accounting according to the IFRS
 Zborovjanová, Emília ; Pelák, Jiří (advisor) ; Lučanská, Janka (referee)
The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FASB are trying to remove the differences in a lease reporting and also they want to integrate it. This integration will lead to reporting of comparable information about the financial state of the company. This information represents a necessary field for users of financial statements. The aim of these two boards is to publish a particular lease standard for lease reporting, which would replace currently applicable standards and therefore simplify the orientation within financial statements. The thesis is divided into six chapters. The first chapter is focused on the convergence process from its beginning. The aim of the second chapter is to show the lease reporting according to the currently applicable standards -- IFRS and US GAAP. The third chapter describes the lease definitions according to the Exposure draft. The fourth and the fifth chapter are dedicated to reporting of lease from the lessee's point of view and lessor's point of view, as well. The last chapter shows positive/negative comments of five chosen organizations on the Exposure draft.
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