Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00198106" target="_blank" >RIV/62156489:43110/12:00198106 - 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

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.

Popis výsledku v původním jazyce

The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affectedby this change of methodology(financial position, income statement). Unification of methodological approach for the reporting of leased assets regardless of the form of lease (operational and financial) represents a major change from the current rules, which is designed in the ED for reporting on the side of lessee. This approach eliminates the need for classifying leases according to defined criteria. There is evaluated the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach in the paper. Effects of methodological approach for reporting lease based on transfer of rights to use of the lessee are analyzed through data o

Název v anglickém jazyce

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.

Popis výsledku anglicky

The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affectedby this change of methodology(financial position, income statement). Unification of methodological approach for the reporting of leased assets regardless of the form of lease (operational and financial) represents a major change from the current rules, which is designed in the ED for reporting on the side of lessee. This approach eliminates the need for classifying leases according to defined criteria. There is evaluated the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach in the paper. Effects of methodological approach for reporting lease based on transfer of rights to use of the lessee are analyzed through data o

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

<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

2012

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

LX

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

345-358

Kód UT WoS článku

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EID výsledku v databázi Scopus

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