New approaches to the lease contracts reporting by international reporting standards authors

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00169190" target="_blank" >RIV/62156489:43110/11:00169190 - 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 lease contracts reporting by international reporting standards authors

Original language description

This paper aims to give partial results of the analysis of existing and proposed new approaches to reporting of leases, on the side of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which conceptsof reporting leases have been offered for public discussion since the end of the year 2009. The paper presents author's views of the advantages and weaknesses of some of the proposed methods of reporting of lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operating lease from a business practice, reported according to the current IFRS methodology and the concept of the right of use, and from comparison of views of specialists, inparticular those published on the IASB and FASB websites. These views were further completed by the author with partial results of the investigation of suitability of future application of these principles to SMEs (Small and Medium-sized

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

2011

Confidentiality

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

Name of the periodical

Auspicia

ISSN

1214-4967

e-ISSN

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Volume of the periodical

8

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

69-76

UT code for WoS article

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EID of the result in the Scopus database

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