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Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00180414" target="_blank" >RIV/62156489:43110/11:00180414 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

  • Original language description

    The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would be symmetrical to the way of recording on the side of lessee resulting not from value of transferred physical assets but from the evaluated right to use this asset.Impacts of individual variants of approaches into the income statement and statement of financial position are analyzed.It turns out that apparently it is not possible to apply one approach (as it is in the case of lesee), without great distortion of the finacial position of the lessor. Some of the options of derecognition approach truly showsthe situation, especially in long-term leases and leases where the risks and rewards associated with the lease are transferred to the lessee,for the other leases it is recommended sometimes to use underecognition property from the assets

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    Z - Vyzkumny zamer (s odkazem do CEZ)

Others

  • Publication year

    2011

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

  • ISSN

    1211-8516

  • e-ISSN

  • Volume of the periodical

    59

  • Issue of the periodical within the volume

    7

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    11

  • Pages from-to

    403-413

  • UT code for WoS article

  • EID of the result in the Scopus database