Lease Type B and Possible Duplicate Recognition of Assets

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Lease Type B and Possible Duplicate Recognition of Assets

Popis výsledku v původním jazyce

According to the revised draft of financial reporting standard Leases (Re-ED 2013), all lease agreements with duration of over 12 months are classified into two groups A and B. The basic criterion for classification is the consumption of significance ofproportion of the economic benefits associated with the leased asset. The main problem of this methodology can be considered the possibility of duplicate reporting of assets in both statements of financial position, lessor and lessee. It could lead to anover statement of assets arising from the relevant lease agreement. Moreover, we cannot exclude other possible asymmetry, e.g. where the lessor classified lease as type B and lessee as type A (or vice versa)., or cases where the lessor and the lessee evaluate the economic benefits of contract termination or extension of the lease agreement in a different way and the balance sheet items on both sides will be calculated from a different lease terms. The aim of this paper is to identify th

Název v anglickém jazyce

Lease Type B and Possible Duplicate Recognition of Assets

Popis výsledku anglicky

According to the revised draft of financial reporting standard Leases (Re-ED 2013), all lease agreements with duration of over 12 months are classified into two groups A and B. The basic criterion for classification is the consumption of significance ofproportion of the economic benefits associated with the leased asset. The main problem of this methodology can be considered the possibility of duplicate reporting of assets in both statements of financial position, lessor and lessee. It could lead to anover statement of assets arising from the relevant lease agreement. Moreover, we cannot exclude other possible asymmetry, e.g. where the lessor classified lease as type B and lessee as type A (or vice versa)., or cases where the lessor and the lessee evaluate the economic benefits of contract termination or extension of the lease agreement in a different way and the balance sheet items on both sides will be calculated from a different lease terms. The aim of this paper is to identify th

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

European Financial Systems 2014

ISBN

978-80-210-7153-7

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

557-564

Název nakladatele

Masaryk University

Místo vydání

Brno

Místo konání akce

Lednice

Datum konání akce

12. 6. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

350701500074