Leasingové smlouvy podle IFRS 16 u pronajímatele

This bachelor's thesis deals with lease contracts from the lessor's point of view, their accounting, and subsequent disclosure under IFRS 16. The thesis's goal is to focus on areas that can be seen as risky during the correct implementation of the standard. In the first chapter, the most important basic concepts are mentioned, the knowledge of which is necessary for understanding the following text. The first chapter also contains general principles for recording lease contracts. The second chapter describes the division of leases into finance and operating, the differences in their accounting, and the different requirements for their disclosure. In the last, third part of this thesis, an illustrative example is presented, which serves to summarize the issue. In the end, a final summary of the most important findings resulting from the thesis is made.