Leasing v konfrontaci s IAS/IFRS a s českým účetnictvím

Abstract

The master thesis „Leasing in Confrontation with IAS/IFRS and Czech Accounting“ consist of two main parts - theoretical and practical. The teoretical part analyzes the accounting treatment of financial leases in its various stages from the perspective of the tenant, who is accounted in accordance with Czech Accounting legislation and International Financial Reporting Standards IAS/IFRS. The master thesis also deals with selected tax aspects of leasing and describes the view of Czech law legislation on lease. In the practical part is solved the impact of IFRS 1 on financial lease.