The implementation of IFRS 16 by a lessee
| Thesis title: | The implementation of IFRS 16 by a lessee |
|---|---|
| Author: | Raimjanova, Asel |
| Thesis type: | Diploma thesis |
| Supervisor: | Procházka, David |
| Opponents: | Vašek, Libor |
| Thesis language: | English |
| Abstract: | The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard. |
| Keywords: | IFRS 16; Lease; Lease accounting software; Lessor; Lessee; Finance Lease; Operating Lease; IASB |
| Thesis title: | The implementation of IFRS 16 by a lessee |
|---|---|
| Author: | Raimjanova, Asel |
| Thesis type: | Diplomová práce |
| Supervisor: | Procházka, David |
| Opponents: | Vašek, Libor |
| Thesis language: | English |
| Abstract: | The thesis examines theoretical and practical aspects of implementation of the new standard IFRS 16 “Leases”. The theoretical part of the thesis reviews the background of the topic. In particular, the chapter contains main features, determination of the lease, development of lease standards and detailed overview of IFRS 16. The practical part focuses on the implementation of IFRS 16 using a case study of a multinational pharmaceutical company. In this chapter, I examine the administrative aspects of IFRS 16 implementation, as well as, new accounting policy, related to the adoption of the new standard. |
| Keywords: | Lessor; Finance lease; Operating lease; IFRS 16; Lessee; IASB; Lease accounting software; Lease |
Information about study
| Study programme: | Finance and Accounting |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| 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. 11. 2020 |
|---|---|
| Date of submission: | 16. 5. 2021 |
| Date of defense: | 8. 6. 2021 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/75278/podrobnosti |