New approaches to the operative leasing accounting

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00160416" target="_blank" >RIV/62156489:43110/10:00160416 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

New approaches to the operative leasing accounting

Original language description

In 2009 IASB and FASB started a public discussion and commenced work on a project referring to recording of leasing in financial statements of companies using International Accounting Standards for reporting. Contrary to most national regulations, the current solution of IAS and US GAAP require completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to manipulation of recording according to requirements and intents of the recording entity. This contribution analyzes advantages and disadvantages of some discussed procedures, in particular of those whi

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2010

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Agricultural Economics : Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

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Volume of the periodical

56

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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