Problematika leasingu z pohledu českého účetnictví a US GAAP

Abstract

This thesis is focused on defining the lease according to Czech accounting and according to US GAAP. Compares these two approaches and highlights the main differences between them, both on the part of lessor and lessee side. The practical part is to display the lease the lessee's ABB s.r.o. according to Czech accounting and according to US GAAP. This company is part of the ABB Group, which has shares traded also on the New York Stock Exchange, therefore US GAAP is used. Since US GAAP is not a strict law, it can be shown in the particular company differ from the most common solution. The practical part of it is also aimed at highlighting the gap between theory and practice in the lease returns in accordance with US GAAP.