The evaluation of new methodological approaches to lease reporting on the side of lessor

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210075" target="_blank" >RIV/62156489:43110/13:00210075 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201361040881" target="_blank" >http://dx.doi.org/10.11118/actaun201361040881</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361040881" target="_blank" >10.11118/actaun201361040881</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The evaluation of new methodological approaches to lease reporting on the side of lessor

Popis výsledku v původním jazyce

In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by

Název v anglickém jazyce

The evaluation of new methodological approaches to lease reporting on the side of lessor

Popis výsledku anglicky

In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by

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

2013

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

61

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

881-891

Kód UT WoS článku

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EID výsledku v databázi Scopus

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