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  • The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affectedby this change of methodology(financial position, income statement). Unification of methodological approach for the reporting of leased assets regardless of the form of lease (operational and financial) represents a major change from the current rules, which is designed in the ED for reporting on the side of lessee. This approach eliminates the need for classifying leases according to defined criteria. There is evaluated the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach in the paper. Effects of methodological approach for reporting lease based on transfer of rights to use of the lessee are analyzed through data of specific entity in which the financing by part of assets through operating lease with a term longer than one year is a significant item. The results of analyses show that the new methodology for lease reporting may influence indicators of the financial position and performance of companies that are used for external users for their financial decision making.
  • The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affectedby this change of methodology(financial position, income statement). Unification of methodological approach for the reporting of leased assets regardless of the form of lease (operational and financial) represents a major change from the current rules, which is designed in the ED for reporting on the side of lessee. This approach eliminates the need for classifying leases according to defined criteria. There is evaluated the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach in the paper. Effects of methodological approach for reporting lease based on transfer of rights to use of the lessee are analyzed through data of specific entity in which the financing by part of assets through operating lease with a term longer than one year is a significant item. The results of analyses show that the new methodology for lease reporting may influence indicators of the financial position and performance of companies that are used for external users for their financial decision making. (en)
Title
  • Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.
  • Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting. (en)
skos:prefLabel
  • Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting.
  • Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting. (en)
skos:notation
  • RIV/62156489:43110/12:00198106!RIV13-GA0-43110___
http://linked.open...avai/predkladatel
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GAP403/11/0849)
http://linked.open...iv/cisloPeriodika
  • 7
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 128749
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/12:00198106
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • lease; right to use; lessee (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [99E5E51B6C2A]
http://linked.open...i/riv/nazevZdroje
  • Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • LX
http://linked.open...iv/tvurceVysledku
  • Bohušová, Hana
  • Svoboda, Patrik
issn
  • 1211-8516
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
is http://linked.open...avai/riv/vysledek of
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