Possible Amendment to IFRS for SMEs due to New Approach to Operating Lease Reporting in Full IFRS: Effect on Financial Analysis 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%2F16%3A43906987" target="_blank" >RIV/62156489:43110/16:43906987 - isvavai.cz</a>

Výsledek na webu

<a href="http://sibresearch.org/uploads/2/7/9/9/2799227/riber_h15-098_139-151.pdf" target="_blank" >http://sibresearch.org/uploads/2/7/9/9/2799227/riber_h15-098_139-151.pdf</a>

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 Analysis 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. 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 as operating lease intensive sector was chosen for the study. 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 between capitalized future minimum lease obligations and D/E ratio. The results of the study confirmed that firms use the operating lease to improve their financial analysis ratios in comparison to acquisition of assets.

Název v anglickém jazyce

Possible Amendment to IFRS for SMEs due to New Approach to Operating Lease Reporting in Full IFRS: Effect on Financial Analysis 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. 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 as operating lease intensive sector was chosen for the study. 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 between capitalized future minimum lease obligations and D/E ratio. The results of the study confirmed that firms use the operating lease to improve their financial analysis ratios in comparison to acquisition of assets.

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/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

2016

Kód důvěrnosti údajů

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

Název periodika

Review of Integrative Business &amp; Economics Research

ISSN

2304-1269

e-ISSN

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Svazek periodika

5

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CN - Čínská lidová republika

Počet stran výsledku

13

Strana od-do

139-151

Kód UT WoS článku

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EID výsledku v databázi Scopus

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