Is capitalization of operating lease way to increase of comparability of financial statements prepared in accordance with IFRS and US GAAP?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906740" target="_blank" >RIV/62156489:43110/15:43906740 - isvavai.cz</a>

Výsledek na webu

<a href="http://acta.mendelu.cz/media/pdf/actaun_2015063020507.pdf" target="_blank" >http://acta.mendelu.cz/media/pdf/actaun_2015063020507.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563020507" target="_blank" >10.11118/actaun201563020507</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Is capitalization of operating lease way to increase of comparability of financial statements prepared in accordance with IFRS and US GAAP?

Popis výsledku v původním jazyce

The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies' financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a jointexposure draft of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. Th

Název v anglickém jazyce

Is capitalization of operating lease way to increase of comparability of financial statements prepared in accordance with IFRS and US GAAP?

Popis výsledku anglicky

The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies' financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a jointexposure draft of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. Th

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/GA13-21683S" target="_blank" >GA13-21683S: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republiky</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

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

63

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

507-514

Kód UT WoS článku

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EID výsledku v databázi Scopus

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