Leasing v účetní závěrce nájemce v komparaci českých účetních předpisů a IFRS

This bachelor's thesis provides a comparison of reporting leasing in financial statements from the lessee's perspective according to Czech accounting regulations and International Financial Reporting Standards. The first part of the thesis defines leasing, including requirements for its reporting and disclosure in financial statements based on specific accounting approaches. The methodology of the thesis illustrates the procedure of accounting and reporting leasing in financial statements, which is followed by a final comparison. This comparison summarizes the main differences in the impact of leasing on the financial statements that affect the financial health of the accounting entity. Different methods of reporting leasing activities not only affect profitability or indebtedness indicators, but they also affect EBIT or EBITDA profit categories.