Leasing ve světle nových předpisů
Loading...
Downloads
7
Date issued
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoká škola báňská - Technická univerzita Ostrava
Location
Signature
Abstract
The aim of this thesis is to compare the concept of leasing under IAS 17 and IFRS 16, analyze the effect of the change in the presentation of operating leases on the individual items of the financial statements of the lessee and evaluate the consequences of the adoption of the new IFRS 16 from the point of view of the financial analysis indicators of the lessee.
Description
Subject(s)
Leasing, International Financial Reporting Standards, Lessee, IAS 17, IFRS 16, Financial analysis, Financial Statements