Komparace leasingu dle IFRS 16 a dle české účetní legislativy
Loading...
Downloads
2
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 according to IFRS 16 and Czech Accounting Legislation, analyze the effect of the change in presentation of the 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 standard from the point of view of the financial analysis indicators of the lessee.
Description
Subject(s)
leasing, IFRS 16, lessee, Czech Accounting Legislation, financial analysis, financial statements, International Financial Reporting Standards