The analysis of leases according to IFRS
| Thesis title: | Analýza vykazování leasingů podle IFRS |
|---|---|
| Author: | Martiník, Karel |
| Thesis type: | Disertační práce |
| Supervisor: | Krupová, Lenka |
| Opponents: | Müllerová, Libuše; Doležal, Jan |
| Thesis language: | Česky |
| Abstract: | Disertační práce obsahuje pohled na aktuální problematiku leasingu z pozice nájemce a pronajímatele v podmínkách Mezinárodních standardů účetního výkaznictví (dále jen "IFRS"). Součástí této práce je rovněž projekt konvergence. Tato práce analyzuje současný stav leasingů, zamýšlejí se nad možným kreativním účetnictvím, jsou zde zdůrazněny nedostatky současného modelu a navrhována alternativní řešení, a to z pozice nájemce i pronajímatele. |
| Keywords: | kreativní účetnictví; leasing; IAS 17 |
| Thesis title: | The analysis of leases according to IFRS |
|---|---|
| Author: | Martiník, Karel |
| Thesis type: | Dissertation thesis |
| Supervisor: | Krupová, Lenka |
| Opponents: | Müllerová, Libuše; Doležal, Jan |
| Thesis language: | Česky |
| Abstract: | A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors. |
| Keywords: | creative accountancy; lease; IAS 17 |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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| Type of study programme: | Doktorský studijní program |
| Assigned degree: | Ph.D. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 23. 5. 2008 |
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| Date of submission: | 23. 2. 2011 |
| Date of defense: | 24. 3. 2011 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/30638/podrobnosti |