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Lease Type B and Possible Duplicate Recognition of Assets

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00225551" target="_blank" >RIV/62156489:43110/14:00225551 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Lease Type B and Possible Duplicate Recognition of Assets

  • Original language description

    According to the revised draft of financial reporting standard Leases (Re-ED 2013), all lease agreements with duration of over 12 months are classified into two groups A and B. The basic criterion for classification is the consumption of significance ofproportion of the economic benefits associated with the leased asset. The main problem of this methodology can be considered the possibility of duplicate reporting of assets in both statements of financial position, lessor and lessee. It could lead to anover statement of assets arising from the relevant lease agreement. Moreover, we cannot exclude other possible asymmetry, e.g. where the lessor classified lease as type B and lessee as type A (or vice versa)., or cases where the lessor and the lessee evaluate the economic benefits of contract termination or extension of the lease agreement in a different way and the balance sheet items on both sides will be calculated from a different lease terms. The aim of this paper is to identify th

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2014

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    European Financial Systems 2014

  • ISBN

    978-80-210-7153-7

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    557-564

  • Publisher name

    Masaryk University

  • Place of publication

    Brno

  • Event location

    Lednice

  • Event date

    Jun 12, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    350701500074