Komparace zachycování finančního leasingu

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124066" target="_blank" >RIV/62156489:43110/08:00124066 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Leasing Recording Comparisson
Popis výsledku v původním jazyce
The most significant differences are in the field of financial leasing recording. They are mainly caused by the different philosophy. CAS (Czech Accounting system) prefers the fiscal policy to the economic substance while IAS/IFRS prefers the economic substance. The paper is aimed at comparison of the methodical approaches used by IAS/IFRS and by CAS and the transformation financial leasing data recorded in the CAS to IFRS and the influence on profit or loss. The most important differences are caused bythe different approach to recording of financial leasing subject.
Název v anglickém jazyce
Leasing Recording Comparisson
Popis výsledku anglicky
The most significant differences are in the field of financial leasing recording. They are mainly caused by the different philosophy. CAS (Czech Accounting system) prefers the fiscal policy to the economic substance while IAS/IFRS prefers the economic substance. The paper is aimed at comparison of the methodical approaches used by IAS/IFRS and by CAS and the transformation financial leasing data recorded in the CAS to IFRS and the influence on profit or loss. The most important differences are caused bythe different approach to recording of financial leasing subject.

Rok uplatnění
2008
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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