The implementation of IFRS 16 by a lessee
| Název práce: | The implementation of IFRS 16 by a lessee |
|---|---|
| Autor(ka) práce: | Raimjanova, Asel |
| Typ práce: | Diploma thesis |
| Vedoucí práce: | Procházka, David |
| Oponenti práce: | Vašek, Libor |
| Jazyk práce: | English |
| Abstrakt: | The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard. |
| Klíčová slova: | IFRS 16; Lease; Lease accounting software; Lessor; Lessee; Finance Lease; Operating Lease; IASB |
| Název práce: | The implementation of IFRS 16 by a lessee |
|---|---|
| Autor(ka) práce: | Raimjanova, Asel |
| Typ práce: | Diplomová práce |
| Vedoucí práce: | Procházka, David |
| Oponenti práce: | Vašek, Libor |
| Jazyk práce: | English |
| Abstrakt: | The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard. |
| Klíčová slova: | Lessor; Finance lease; Operating lease; IFRS 16; Lessee; IASB; Lease accounting software; Lease |
Informace o studiu
| Studijní program / obor: | Finance and Accounting |
|---|---|
| Typ studijního programu: | Magisterský studijní program |
| Přidělovaná hodnost: | Ing. |
| Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
| Fakulta: | Fakulta financí a účetnictví |
| Katedra: | Katedra finančního účetnictví a auditingu |
Informace o odevzdání a obhajobě
| Datum zadání práce: | 23. 11. 2020 |
|---|---|
| Datum podání práce: | 16. 5. 2021 |
| Datum obhajoby: | 8. 6. 2021 |
| Identifikátor v systému InSIS: | https://insis.vse.cz/zp/75278/podrobnosti |