The Effect of a New Lease Reporting in Transport Companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906994" target="_blank" >RIV/62156489:43110/15:43906994 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Effect of a New Lease Reporting in Transport Companies
Original language description
Current differences between the accounting treatments for a financial and an operating lease force users of thhe financial statements to capitalize individually the operating lease. The Re - exposure draft of the new standard Lease should eliminate the problems of the current reproting principles. As a result of the application of the new standard, it is expected that more leases will be activated on the balance sheet on the lessees' side. It is probable that the most significant impact will be observable in the case of companies where operating leases are major sources of financing (e.g. transport companies, airlines). The paper deals with the potential impact of the new methodology for lease reporting in one the most affected industries. The aim is not only the calculation of the financial impact and its comparison with the current standards but also the definition of the economic consequences for lessees. In the frame of methodology the selected financial ratios which are supposed t
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
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)
Others
Publication year
2015
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 2015: Proceedings of the 12th International Scientific Conference
ISBN
978-80-210-7962-5
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
45-52
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 18, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000370679200006