The evaluation of new methodological approaches to lease reporting on the side of lessor

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210075" target="_blank" >RIV/62156489:43110/13:00210075 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361040881" target="_blank" >http://dx.doi.org/10.11118/actaun201361040881</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361040881" target="_blank" >10.11118/actaun201361040881</a>

Result language

angličtina

Original language name

The evaluation of new methodological approaches to lease reporting on the side of lessor

Original language description

In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by

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

2013

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

61

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

11

Pages from-to

881-891

UT code for WoS article

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EID of the result in the Scopus database

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