Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00198106" target="_blank" >RIV/62156489:43110/12:00198106 - 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

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.

Original language description

The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affectedby this change of methodology(financial position, income statement). Unification of methodological approach for the reporting of leased assets regardless of the form of lease (operational and financial) represents a major change from the current rules, which is designed in the ED for reporting on the side of lessee. This approach eliminates the need for classifying leases according to defined criteria. There is evaluated the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach in the paper. Effects of methodological approach for reporting lease based on transfer of rights to use of the lessee are analyzed through data o

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

<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

2012

Confidentiality

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

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

LX

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

345-358

UT code for WoS article

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EID of the result in the Scopus database

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