Finanční leasing dle českých předpisů v kontextu světového vývoje

Abstract

This bachelor thesis is focused on leasing issue from the perspective of Czech legislation, International Financial Reporting Standards and Generally Accepted Accounting Principles. The main purpose of this thesis is to describe financial leasing according to these systems of financial reporting and to find major differences among them. This work is divided into three chapters. First chapter is focused on financial leasing according to Czech legislation. Leasing is described here in terms of legislation as well as accounting regulations. Second chapter describes reporting of financial leasing according to International Financial Reporting Standards and Generally Accepted Accounting Principles by the lessee and lessor. All these mentioned systems are applied on a specific leasing contract in the third chapter.