Comparison of financial leasing according to the czech accounting legislation and IAS/IFRS
Language: cs
Last modified: 2013-09-02
Abstract
There is intensive effort of the harmonisation of accounting in the world. Primary sense of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.
Keywords
Financial leasing, International Financial Accounting Standards, Czech accounting legislation
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