The Effect of a New Lease Reporting in Transport Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906994" target="_blank" >RIV/62156489:43110/15:43906994 - 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 Effect of a New Lease Reporting in Transport Companies

Popis výsledku v původním jazyce

Current differences between the accounting treatments for a financial and an operating lease force users of thhe financial statements to capitalize individually the operating lease. The Re - exposure draft of the new standard Lease should eliminate the problems of the current reproting principles. As a result of the application of the new standard, it is expected that more leases will be activated on the balance sheet on the lessees' side. It is probable that the most significant impact will be observable in the case of companies where operating leases are major sources of financing (e.g. transport companies, airlines). The paper deals with the potential impact of the new methodology for lease reporting in one the most affected industries. The aim is not only the calculation of the financial impact and its comparison with the current standards but also the definition of the economic consequences for lessees. In the frame of methodology the selected financial ratios which are supposed t

Název v anglickém jazyce

The Effect of a New Lease Reporting in Transport Companies

Popis výsledku anglicky

Current differences between the accounting treatments for a financial and an operating lease force users of thhe financial statements to capitalize individually the operating lease. The Re - exposure draft of the new standard Lease should eliminate the problems of the current reproting principles. As a result of the application of the new standard, it is expected that more leases will be activated on the balance sheet on the lessees' side. It is probable that the most significant impact will be observable in the case of companies where operating leases are major sources of financing (e.g. transport companies, airlines). The paper deals with the potential impact of the new methodology for lease reporting in one the most affected industries. The aim is not only the calculation of the financial impact and its comparison with the current standards but also the definition of the economic consequences for lessees. In the frame of methodology the selected financial ratios which are supposed t

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

European Financial Systems 2015: Proceedings of the 12th International Scientific Conference

ISBN

978-80-210-7962-5

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

45-52

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

18. 6. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000370679200006