About: The uncertainty associated with the estimated lease term and its impact on financial statements items

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The paper focuses on the possibility of reviewing the expected lease term after the initial recognition of the leased subject in the lessee's financial statements. The determination of methodical process and assessment of the possible reassessment of lease term effect on balance sheet items and profit or loss is the main aim of the paper. The authors' approach is based on the current stage of convergence of U.S. GAAP and IFRS in the area of leases reporting. The possible methodological procedures used in the ED are analyzed for the purpose of consideration and quantification of probability of the option to extend the lease term in case of affected financial statements items. Statistical methods are used for processing. The paper focuses on the possibility of reviewing the expected lease term after the initial recognition of the leased subject in the lessee's financial statements. The determination of methodical process and assessment of the possible reassessment of lease term effect on balance sheet items and profit or loss is the main aim of the paper. The authors' approach is based on the current stage of convergence of U.S. GAAP and IFRS in the area of leases reporting. The possible methodological procedures used in the ED are analyzed for the purpose of consideration and quantification of probability of the option to extend the lease term in case of affected financial statements items. Statistical methods are used for processing. (en)
Title	The uncertainty associated with the estimated lease term and its impact on financial statements items The uncertainty associated with the estimated lease term and its impact on financial statements items (en)
skos:prefLabel	The uncertainty associated with the estimated lease term and its impact on financial statements items The uncertainty associated with the estimated lease term and its impact on financial statements items (en)
skos:notation	RIV/62156489:43110/14:00232422!RIV15-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA13-21683S)
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana Blašková, Veronika
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	51885
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/14:00232422
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	right to use; probability; option; lease obligation; lease (en)
http://linked.open.../riv/klicoveSlovo	right to use option probability lease lease obligation
http://linked.open...ontrolniKodProRIV	[71710BA97428]
http://linked.open...v/mistoKonaniAkce	Brno, CZECH REPUBLIC
http://linked.open...i/riv/mistoVydani	Amsterdam, Netherlands
http://linked.open...i/riv/nazevZdroje	17th International Conference Enterprise And Competitive Environment 2014
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik Blašková, Veronika
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	345439100009
http://linked.open.../riv/zahajeniAkce	2014-03-06 (xsd:date)
issn	2212-5671
number of pages	9 (xsd:int)
http://bibframe.org/vocab/doi	10.1016/S2212-5671(14)00322-0
http://purl.org/ne...btex#hasPublisher	Elsevier Science Bv
http://localhost/t...ganizacniJednotka	43110

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