Tangible fixed assets are assets that company owns for use in the manufacturing process or delivery of goods, rent to others or administrative purposes, and are expected to last more than a year. Due to the great importance of tangible fixed assets in a company, it is relevant to determine its accounting principles. The thesis "Accounting principles of tangible fixed assets for rent" conceptually defines tangible fixed assets, its characteristics, types and regulatory framework of fixed tangible assets. Defined are the rules for recognition, initial valuation and subsequent valuation of tangible fixed assets, the types of depreciation that companies can apply, and ways of disposal of tangible fixed assets. In order to be acquired, tangible fixed assets require large amounts of funds. One of the most common ways of financing a property is leasing or renting. The lease gives the leaseholder a certain type of property, and the recipient undertakes to pay a fee for the entire duration of the lease. The lease is a legally binding document where a lessee rents a property from a lessor. The lessee is also known as the "tenant" and must uphold specific obligations as defined in the lease agreement and by law. This thesis will conceptually define the lease and its features. As a form of financing, rent has certain advantages, but also disadvantages on the basis of which companies make a decision whether to use such a way of acquiring fixed assets. The two most common types of leases are: operating (business) and financing lease. In financing leases, the assets and liabilities are recorded in the lessee's balance sheet, while in operating leases assets and liabilities are shown in the lessor's balance sheet, while the lessee records the lease payments as an expense during the lease term. Such accounting method did not give financial statement users a real overview and because of that new IFRS 16 accounting standards have been introduced. This thesis will define a new accounting standard and the differences that have arisen compared to MRS 17 in the manner in which leases are recognized, measured and presented, and their impact on the company's operations.