Finanční leasing z pohledu českých předpisů a IAS/IFRS

Abstract

The aim of the Bachelor thesis is to analyze the problems of the finance lease from the point of view of the Czech legislation and the IAS/IFRS, advantages and disadvantages of financial leasing, reporting and accounting methods according to the Czech legislation and IAS/IFRS from the point of view of the lessor and the lessee and to compare their observations when applied in a real Czech market environment. The theoretical part of the thesis is divided into two main thematic chapters. The first chapter is focused on leasing from the perspective of the Czech legislation. The second chapter of the theoretical part is focused on financial leasing in the concept of IAS/IFRS. At the same time contains the representation of the accounting of financial leasing for the lessee and the lessor. The practical part deals with posting and reporting financial leasing under IAS/IFRS rules on model examples, as well as on existing companies.