Komparace IFRS a české účetní legislativy v oblasti leasingu

The thesis deals with the comparison of an approach of International Financial Reporting Standards (IFRS) and Czech Accounting Rules (CAR) to resolve lease issues as they regulate both accounting systems in a substantially different way and the resulting impact on the financial position and performance of the entity. The thesis initially focuses individually on both accounting systems and their capture of lease transactions. Subsequently it presents theoretical comparison of these different accounting approaches. The thesis also discusses for several years ongoing project IASB / FASB Leases, which, provided adoption, introduces a new accounting model for leases. In conclusion the case study demonstrates the different solutions of finance leases under both systems, both from the perspective of the lessee and the lessor's perspective. There is only theoretical comparison of an operating lease, since in comparison with a finance lease it is not so disputed area.