Possible Amendment to IFRS for SMEs due to New Approach to Operating Lease Reporting in Full IFRS: Effect on Financial Analysis 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%2F16%3A43906987" target="_blank" >RIV/62156489:43110/16:43906987 - isvavai.cz</a>

Result on the web

<a href="http://sibresearch.org/uploads/2/7/9/9/2799227/riber_h15-098_139-151.pdf" target="_blank" >http://sibresearch.org/uploads/2/7/9/9/2799227/riber_h15-098_139-151.pdf</a>

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 Analysis 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. 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 as operating lease intensive sector was chosen for the study. 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 between capitalized future minimum lease obligations and D/E ratio. The results of the study confirmed that firms use the operating lease to improve their financial analysis ratios in comparison to acquisition of assets.

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/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

2016

Confidentiality

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

Name of the periodical

Review of Integrative Business &amp; Economics Research

ISSN

2304-1269

e-ISSN

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Volume of the periodical

5

Issue of the periodical within the volume

1

Country of publishing house

CN - CHINA

Number of pages

13

Pages from-to

139-151

UT code for WoS article

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EID of the result in the Scopus database

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