Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00180414" target="_blank" >RIV/62156489:43110/11:00180414 - 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

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

Popis výsledku v původním jazyce

The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would be symmetrical to the way of recording on the side of lessee resulting not from value of transferred physical assets but from the evaluated right to use this asset.Impacts of individual variants of approaches into the income statement and statement of financial position are analyzed.It turns out that apparently it is not possible to apply one approach (as it is in the case of lesee), without great distortion of the finacial position of the lessor. Some of the options of derecognition approach truly showsthe situation, especially in long-term leases and leases where the risks and rewards associated with the lease are transferred to the lessee,for the other leases it is recommended sometimes to use underecognition property from the assets

Název v anglickém jazyce

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

Popis výsledku anglicky

The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would be symmetrical to the way of recording on the side of lessee resulting not from value of transferred physical assets but from the evaluated right to use this asset.Impacts of individual variants of approaches into the income statement and statement of financial position are analyzed.It turns out that apparently it is not possible to apply one approach (as it is in the case of lesee), without great distortion of the finacial position of the lessor. Some of the options of derecognition approach truly showsthe situation, especially in long-term leases and leases where the risks and rewards associated with the lease are transferred to the lessee,for the other leases it is recommended sometimes to use underecognition property from the assets

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

2011

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

59

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

403-413

Kód UT WoS článku

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EID výsledku v databázi Scopus

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