Komparácia a posúdenie dopadov pri vykazovaní leasingu vo vybraných účtovných systémoch

Abstract

A doctoral thesis, with its title is Comparison and Assessment of Impacts in Lease Reporting in Selected Accounting System, is dedicated to the issue of (finance) lease in accounting and reporting according to the methodological adjustments in IAS/IFRS, and is compared with the methods valid in the Czech Republic and the methods valid in the Slovak Republic. The work responds to the current situation in international accounting in relation to the new proposal for leasing standards. Partial thesis’s results, together with the opinion of the professional community support reflect emphasis on the true and fair view of information in the accounting and reporting (the financial statements) as well as it respects the principle of substance over form. For this reason, the work also contains proposals for new methodical ways of reporting the leased asset (use of right) in terms of Czech Republic. The above mentioned systems of accounting and reporting lease (including drafts) are compared using the decomposition method AHP to determine the usefulness of the different variants.