Possible Amendment to IFRS for SMEs due to new approach to operating lease reporting in full IFRS: effect on financial ratios in air cargo transportation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906745" target="_blank" >RIV/62156489:43110/15:43906745 - 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

Possible Amendment to IFRS for SMEs due to new approach to operating lease reporting in full IFRS: effect on financial ratios in air cargo transportation in the Czech Republic

Popis výsledku v původním jazyce

The paper focuses on the desirability and possibility of amendment to the IFRS for SMEs as a consequence of drafted changes in the full IFRS lease reporting in the regular three years amendments. The main objective of the research is the evaluation of the lease treatments developed for listed companies primarily from the perspective of the SME lessees. The air cargo transportation in the Czech Republic was chosen for the study, due to the fact, that this sector was identified as operating lease intensive. The modified method of constructive capitalization was utilized for capitalization of operating lease. The conclusions of the study show a relation between capitalized future minimum lease obligations as an item of fixed assets and return on assets, relation between capitalized future minimum lease obligations and Indebtedness and relation between capitalized future minimum lease obligations and D/E ratio. Firms use operating leases to acquire the use of assets while not acquiring leg

Název v anglickém jazyce

Possible Amendment to IFRS for SMEs due to new approach to operating lease reporting in full IFRS: effect on financial ratios in air cargo transportation in the Czech Republic

Popis výsledku anglicky

The paper focuses on the desirability and possibility of amendment to the IFRS for SMEs as a consequence of drafted changes in the full IFRS lease reporting in the regular three years amendments. The main objective of the research is the evaluation of the lease treatments developed for listed companies primarily from the perspective of the SME lessees. The air cargo transportation in the Czech Republic was chosen for the study, due to the fact, that this sector was identified as operating lease intensive. The modified method of constructive capitalization was utilized for capitalization of operating lease. The conclusions of the study show a relation between capitalized future minimum lease obligations as an item of fixed assets and return on assets, relation between capitalized future minimum lease obligations and Indebtedness and relation between capitalized future minimum lease obligations and D/E ratio. Firms use operating leases to acquire the use of assets while not acquiring leg

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</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 statě ve sborníku

SIBR 2015: Conference Proceedings

ISBN

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ISSN

2223-5078

e-ISSN

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Počet stran výsledku

13

Strana od-do

"nestrankovano"

Název nakladatele

Society of Interdisciplinary Business Research

Místo vydání

Hong Kong

Místo konání akce

Hong Kong

Datum konání akce

3. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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