The New Methodological Approaches to Lease Reporting Evaluation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210083" target="_blank" >RIV/62156489:43110/13:00210083 - 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

The New Methodological Approaches to Lease Reporting Evaluation

Popis výsledku v původním jazyce

Lease reporting project represents one of priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of thenewly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee and lessor that will be affected by this change of methodology (financial position, comprehensive income statement is themain of the paper). 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 is

Název v anglickém jazyce

The New Methodological Approaches to Lease Reporting Evaluation

Popis výsledku anglicky

Lease reporting project represents one of priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of thenewly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee and lessor that will be affected by this change of methodology (financial position, comprehensive income statement is themain of the paper). 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 is

Druh

D - Stať ve sborníku

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 statě ve sborníku

Finance and the performance of firms in science, education and practice

ISBN

978-80-7454-246-6

ISSN

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e-ISSN

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Počet stran výsledku

18

Strana od-do

728-745

Název nakladatele

Tomas Bata University in Zlín

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

25. 4. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

329435800062