Browsing by Author "Holubcová, Michaela"
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- ItemKomparace vybraných oblastí finančního účetnictví dle české legislativy a mezinárodních standardů IFRS(Technická Univerzita v Liberci, 2013) Holubcová, Michaela; Malíková, OlgaThe main objective of the thesis Comparison of financial reporting under the Czech legislation and standards IFRS is comparison of the leasing accounting records between IFRS and the Czech accounting legislation. The first part is aimed at the process describing international accounting harmonization. The second part is devoted the financial statements reported according to the Czech legislation and it is describing individual components. The third part is devoted to the preparation and reporting of financial statements under the standards IFRS. The last part is focused on the comparative analysis of the issues the selected items in the statement of financial position items. In the last part through the example are analyzed the differences in reporting of financial lease in the light of leaseholder according to the Czech accounting legislation and standards IFRS. It is also mentioned an introduction in to the issue of financial lease from the perspective of leaseholder according to individual accounting systems.