Leasing v účetních závěrkách po konvergenčním projektu IASB a FASB

This diploma thesis is dedicated to the convergence project of financial reporting of leases in compliance with the International Financial Reporting Standards (IRFS) and the United States Generally Accepted Accounting Principles (US GAAP) and to the differences between the successor standards IFRS 16 and ASC 842 resulting from the different approaches of accounting standards providers to financial reporting. This thesis is divided into four main parts. Firstly, it will focus on the characteristics of the financial reporting environment of IFRS and US GAAP and the motivation for the joint project. Subsequently, it will address the shortcomings of the original standards and the course of joint negotiations. Built on this, the thesis captures the extent to which the lease adjustment has been reconciled and provides a reasoning for the different approaches of the IASB and the FASB. Further, in the practical part, the differences between the successor standards will be demonstrated on the financial statements of selected entities.