Finanční leasing dle českých předpisů a Mezinárodních standardů účetního výkaznictví

Abstract

The purpose of my bachelor´s work is to get closer to the leasing matters from the Czech legislative point of view as well as the International Financial Reporting Standards. I would like to capture the different approaches. First part of the work is focused on the leasing from the Czech legislative point of view. I was all above concerned with leasing characteristics, accounting and tax leasing aspects. Second part of the work is focused on the leasing from the IFRS point of view, the meaning and claims on accounting capture of financial leasing in accordance with the IAS 17 standard. Third part of the bachelor´s work is focused on the financial leasing practical application tighten on chosen leasing agreement from the Czech legislative point of view as well as from the International Financial Reporting Standards.