Leasing v IFRS a US GAAP a vliv na vybrané ukazatele finanční analýzy v transportním odvětví

This diploma thesis focuses on the issue of leasing contracts in IFRS and US GAAP. The theoretical part focuses on future regulations (IFRS 16 and ASC 842). It compares with existing lease regulations (IAS 17 and ASC 840). The context of the thesis is extended by the convergence process in the field of leasing contracts. The thesis within both accounting systems identifies the anticipated impacts associated with the implementation of the new standard IFRS 16 and codification ASC 842. Theoretical knowledge is applied to data of the major international entities in the transport sector. The selected entities providing the subjected services are DEUTSCHE POST DHL GROUP, A.P. MØLLER - MÆRSK A / S, FedEx Corporation, UNION PACIFIC CORPORATION. Original consolidated consolidation data compiled under current regulations are compared to the data after future regulations have been considered. Changes in values are presented on the selected ratios of financial analysis, expanded to reflect impacts on the values of Kralicek's quick test. IFRS reporting entities noted an average asset increase of 16.3% after IFRS 16, a 33.3% increase in EBIT. Both of these changes were reflected in a more positive result of Kralicek's quick test. The results of US GAAP reporting entities noted an average increase in assets by 7.2% and an increase in liabilities of 21.5% after the implementation of ASC 842. These changes had an impact on the results of Kralicek's quick test.