Bc. Kateřina Kolářová
Master's thesis
Finanční leasing podle IFRS a ČÚS
Financial lease reporting according to the IFRS and Czech accounting legislation
Abstract:
Předmětem diplomové práce je charakteristika hlavních odlišností mezi způsobem vykazování na leasing pořizovaného majetku v rámci českých účetních standardů a mezinárodních účetních standardů IFRS. Práce je zaměřena na obecný popis finančního leasingu tak, jak jej definuje česká účetní legislativa a IFRS, dále na vymezení základních rozdílů mezi těmito dvěma systémy vykazování leasingu. Obsahem aplikační …moreAbstract:
The main subject of the diploma thesis is a description of the main differences between lease reporting according to IFRS and lease reporting according to Czech accounting legislation. The thesis focuses on overall description of the financial lease defined by Czech legislation and IFRS and describes differences between the above mentioned reporting systems. The practical part shows the results of …more
Language used: Czech
Date on which the thesis was submitted / produced: 30. 7. 2014
Identifier:
https://is.vsfs.cz/th/zp8y8/
Thesis defence
- Date of defence: 27. 8. 2014
- Supervisor: Ing. Dana Kubíčková, CSc.
- Reader: Ing. Gabriela Dlasková
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- no one
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola finanční a správníUniversity of Finance and Administration
Master programme / field:
Economics and Management / Business Management and Corporate Finance
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