Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00174502" target="_blank" >RIV/62156489:43110/11:00174502 - 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

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Popis výsledku v původním jazyce

The paper aims to presents the views of the selected Czech enterprise on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), the concepts of which on reporting leases have been offered for the public discussion since the end of the year 2009. There are presented the author's views on the advantages and weaknesses of some of the proposed methods of reporting the lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operational lease from the business practice, reported according to the current IFRS methodology and the concept of the rightof use, and from the comparison of views of specialists, in particular those published on the IASB and FASB websites. These views were further completed by the author with the partial results of the investigation made in Czech SMES dealin

Název v anglickém jazyce

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Popis výsledku anglicky

The paper aims to presents the views of the selected Czech enterprise on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), the concepts of which on reporting leases have been offered for the public discussion since the end of the year 2009. There are presented the author's views on the advantages and weaknesses of some of the proposed methods of reporting the lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operational lease from the business practice, reported according to the current IFRS methodology and the concept of the rightof use, and from the comparison of views of specialists, in particular those published on the IASB and FASB websites. These views were further completed by the author with the partial results of the investigation made in Czech SMES dealin

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics-Zemedelska ekonomika

ISSN

0139-570X

e-ISSN

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Svazek periodika

57

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

340-349

Kód UT WoS článku

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EID výsledku v databázi Scopus

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