The uncertainty associated with the estimated lease term and its impact on the financial analysis ratios

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A43908277" target="_blank" >RIV/62156489:43110/14:43908277 - 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
The uncertainty associated with the estimated lease term and its impact on the financial analysis ratios
Original language description
Changes in external and internal environment during the amortization of rights to use may initiate completely different estimates of the remaining term of the lease and thus may lead to increase of volatility in reported values. Statistical methods concerning the probability are used for processing and financial analysis methods are used for evaluating of the impacts on affected items of financial reporting.
Czech name
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Czech description
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Project
<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2014: Proceedings of the 11th International Scientific Conference
ISBN
978-80-210-7153-7
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
621-628
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Lednice
Event date
Jun 12, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000350701500082

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