New approaches to the operative leasing accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00160416" target="_blank" >RIV/62156489:43110/10:00160416 - 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

New approaches to the operative leasing accounting

Popis výsledku v původním jazyce

In 2009 IASB and FASB started a public discussion and commenced work on a project referring to recording of leasing in financial statements of companies using International Accounting Standards for reporting. Contrary to most national regulations, the current solution of IAS and US GAAP require completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to manipulation of recording according to requirements and intents of the recording entity. This contribution analyzes advantages and disadvantages of some discussed procedures, in particular of those whi

Název v anglickém jazyce

New approaches to the operative leasing accounting

Popis výsledku anglicky

In 2009 IASB and FASB started a public discussion and commenced work on a project referring to recording of leasing in financial statements of companies using International Accounting Standards for reporting. Contrary to most national regulations, the current solution of IAS and US GAAP require completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to manipulation of recording according to requirements and intents of the recording entity. This contribution analyzes advantages and disadvantages of some discussed procedures, in particular of those whi

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics : Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

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Svazek periodika

56

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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