Finanční leasing z pohledu českých předpisů a IAS/IFRS

Abstract

The aim of this bachelor work is to discuss the different accounting approaches, in Czech Accounting Standards and International Financial Reporting Standards, to financial leasing, including its impact on the Statement of Financial Position (Balance Sheet) and Statement of Profit and Loss. The thesis is divided into three parts; the first part deals with the features of a finance lease and its legal and tax classification under Czech legislation. The second part focuses on the implication of financial leasing in International Financial Reporting Standards. The third section discusses different sets of accounting methods applied to specific lease agreements.