Problematika nájmů se zaměřením na leasing hmotného majetku

Abstract

This diploma thesis deals comparing the lease according to Czech accounting standards, IAS/IFRS and US GAAP, defining the major differences and evaluation of the impact of the accounts. There is a practical application of the analysis carried out by lease these three different standards, when there is a single task only with different terminology. This practical analysis is made only from the perspective lessee. Since the lease binds also problems of deferred tax, in this thesis is not explained, but also calculated for the entire duration of the lease contract.