The implementation of IFRS 16 by a lessee

Asel Raimjanova

Diplomová práce

Anotace:

The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard.

Abstract:

The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard.

Klíčová slova

Lessor, Finance lease, Operating lease, IFRS 16, Lessee, IASB, Lease accounting software, Lease

Keywords

IFRS 16, Lease, Lease accounting software, Lessor, Lessee, Finance Lease, Operating Lease, IASB

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 23. 11. 2020

Obhajoba závěrečné práce

• Obhajoba proběhla 8. 6. 2021
• Vedoucí: David Procházka
• Oponent: Libor Vašek

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting