Dopady změn v pravidlech IFRS pro leasing ve vybrané obchodní společnosti
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Vysoká škola báňská - Technická univerzita Ostrava
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The aim of diploma thesis is the comparison of the rules for lease in compliance with standard IAS 17 and IFRS 16, the analysis of impacts of changes in IFRS rules for lease reporting and evaluation of the findings for the selected business company. In detail there is especially described the issue of operating leases for lessees. Three specific leasing contracts, and consequently the impacts of changes caused by the new standard in the statements of the selected business company, are analysed in accordance with standard IAS 17 and also IFRS 16.
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operating lease, standard IAS 17 Leases, standard IFRS 16 Leases, lessee, right to use a lease asset, lease liability, statement of financial position