Finanční leasing z pohledu nájemce v komparaci českých účetních předpisů a účetních pravidel IFRS

The goal is to become familiar with the term financial leasing by the lessee from the accounting point of view - to explain the nature or disprove certain facts. The thesis deals with two different accounting practices, Czech legislation and transnational concept in the form of International Financial Reporting Standards. The work compares both methods of accounting and reporting operations with motivation to conclude which approach is more factual, more accurate and better reflect reality. The work is completed by the examples and one compares reflection of the accounting transactions of both systems in the statements. The thesis concludes that the more factual and true picture of the situation by lessee is given by IFRS because leased assets and related operations will be reflected in the balance sheet and income statement (not only in off-balance sheet), and so they are immediately visible to external users.