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
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DOI - Digital Object Identifier
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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
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Czech description
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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
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Result continuities
Project
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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
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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
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EID of the result in the Scopus database
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