Possible Amendment to IFRS for SMEs due to new approach to operating lease reporting in full IFRS: effect on financial ratios in air cargo transportation in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906745" target="_blank" >RIV/62156489:43110/15:43906745 - 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

Possible Amendment to IFRS for SMEs due to new approach to operating lease reporting in full IFRS: effect on financial ratios in air cargo transportation in the Czech Republic

Original language description

The paper focuses on the desirability and possibility of amendment to the IFRS for SMEs as a consequence of drafted changes in the full IFRS lease reporting in the regular three years amendments. The main objective of the research is the evaluation of the lease treatments developed for listed companies primarily from the perspective of the SME lessees. The air cargo transportation in the Czech Republic was chosen for the study, due to the fact, that this sector was identified as operating lease intensive. The modified method of constructive capitalization was utilized for capitalization of operating lease. The conclusions of the study show a relation between capitalized future minimum lease obligations as an item of fixed assets and return on assets, relation between capitalized future minimum lease obligations and Indebtedness and relation between capitalized future minimum lease obligations and D/E ratio. Firms use operating leases to acquire the use of assets while not acquiring leg

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2015

Confidentiality

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

Article name in the collection

SIBR 2015: Conference Proceedings

ISBN

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ISSN

2223-5078

e-ISSN

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Number of pages

13

Pages from-to

"nestrankovano"

Publisher name

Society of Interdisciplinary Business Research

Place of publication

Hong Kong

Event location

Hong Kong

Event date

Oct 3, 2015

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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