Komparace a zhodnocení leasingu dle české legislativy a Mezinárodních standardů účetního výkaznictví

Abstract

The aim of this master´s thesis is to describe and define the issues of the leasing according to Czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into five chapters. The firts chapter is the Introduction, which introduces the issues of the entire thesis. The last chapter is the Conclusion, where important findings and key points of the work will be explained. The second and third chapter define the basic definitions in the field of leasing according to czech legislation and according to IFRS, such as its general advantages and disadvantages, legal regulations, forms of leasing. The current state of leasing in the Czech Republic is also described here. The fourth chapter contains the application of knowledge gained from the second and third chapters and points out the differences in accounting and reporting of leasing according to Czech legislation and IFRS.