New approaches to the lease contracts reporting by international reporting standards authors

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00169190" target="_blank" >RIV/62156489:43110/11:00169190 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

New approaches to the lease contracts reporting by international reporting standards authors

Popis výsledku v původním jazyce

This paper aims to give partial results of the analysis of existing and proposed new approaches to reporting of leases, on the side of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which conceptsof reporting leases have been offered for public discussion since the end of the year 2009. The paper presents author's views of the advantages and weaknesses of some of the proposed methods of reporting of lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operating lease from a business practice, reported according to the current IFRS methodology and the concept of the right of use, and from comparison of views of specialists, inparticular those published on the IASB and FASB websites. These views were further completed by the author with partial results of the investigation of suitability of future application of these principles to SMEs (Small and Medium-sized

Název v anglickém jazyce

New approaches to the lease contracts reporting by international reporting standards authors

Popis výsledku anglicky

This paper aims to give partial results of the analysis of existing and proposed new approaches to reporting of leases, on the side of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which conceptsof reporting leases have been offered for public discussion since the end of the year 2009. The paper presents author's views of the advantages and weaknesses of some of the proposed methods of reporting of lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operating lease from a business practice, reported according to the current IFRS methodology and the concept of the right of use, and from comparison of views of specialists, inparticular those published on the IASB and FASB websites. These views were further completed by the author with partial results of the investigation of suitability of future application of these principles to SMEs (Small and Medium-sized

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Auspicia

ISSN

1214-4967

e-ISSN

—

Svazek periodika

8

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

69-76

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—