Komparace odlišného pojetí leasingu českou účetní legislativou a IFRS

Abstract

My thesis deals with comparing the concept of leasing by Czech accounting legislation and IFRS. This thesis consists of several parts. The goal of the theoretical part of the thesis is to define the basic information about leasing from the view of both concepts including the illustration of accountancy by both ways. Thanks to this there are defined the basic differences between these concepts. There is an analysis of the impact of different ways of leasing accounting to the balance-sheet and to the profit and loss account of the specific company in the first practical part of the thesis. The second practical part of the thesis deals with analysis of the impact of different concepts of leasing to the selected indicators of the financial analysis. Profitability ratios, current ratio, activity ratios and debt ratio were selected for this.