Leasing z pohledu nájemce v komparaci českých účetních předpisů a IFRS

Bachelor’s thesis is considered to compare accounting and reporting leasing from the tenant's point of view according to Czech accounting regulations and standard IFRS 16. The first part is devoted to the theoretical side of leasing. The leasing contract is disscused first and then there are stated the types of leasing. Further there are explained individual concepts related to the leasing which are necessary to subsequent understanding of its accounting. After that is displayed theoretical accounting procedure according to both approaches. In the practical part of the thesis is demonstrated accounting procedure on a real leasing contract in environment of Czech accounting regulations and IFRS. In the end there are summarized differences and at the same time common features of individual approaches.