Vykazování leasingů dle IFRS 16 a českých účetních standardů a jejich dopad na auditorské postupy

This diploma thesis deals with leases from both accounting and auditing perspectives, with a focus on the differences between Czech accounting regulations and IFRS 16. The theoretical part defines leases from an economic and accounting point of view, analyses their accounting treatment under Czech accounting rules and IFRS, and examines the impact of these differences on financial statements, selected financial ratios, and auditing procedures. The practical part is prepared as a case study of ALFA Equipment s.r.o. and focuses on the significance of leases, the identification of risks of material misstatement, the audit procedures performed, and the analysis of the impact of IFRS 16 on the company’s financial statements. The thesis shows that the application of IFRS 16 affects the recognition of assets, liabilities, and expenses, influences selected financial ratios, and at the same time requires a broader and more specific audit approach than would be usual if leases were accounted for only under Czech accounting regulations.