Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00174502" target="_blank" >RIV/62156489:43110/11:00174502 - 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
Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic
Original language description
The paper aims to presents the views of the selected Czech enterprise on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), the concepts of which on reporting leases have been offered for the public discussion since the end of the year 2009. There are presented the author's views on the advantages and weaknesses of some of the proposed methods of reporting the lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operational lease from the business practice, reported according to the current IFRS methodology and the concept of the rightof use, and from the comparison of views of specialists, in particular those published on the IASB and FASB websites. These views were further completed by the author with the partial results of the investigation made in Czech SMES dealin
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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