About: New approaches to the operative leasing accounting

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In 2009 IASB and FASB started a public discussion and commenced work on a project referring to recording of leasing in financial statements of companies using International Accounting Standards for reporting. Contrary to most national regulations, the current solution of IAS and US GAAP require completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to manipulation of recording according to requirements and intents of the recording entity. This contribution analyzes advantages and disadvantages of some discussed procedures, in particular of those which could replace In 2009 IASB and FASB started a public discussion and commenced work on a project referring to recording of leasing in financial statements of companies using International Accounting Standards for reporting. Contrary to most national regulations, the current solution of IAS and US GAAP require completely different recording of operative and financial leasing in financial statements, and consider the transfer of risks and leasing rewards as the main criteria for their division. Such an approach, however, has been repeatedly criticized by many users of financial statements, because transactions that are very similar or even identical economically are caught up in a completely different manner depending on whether the recording entity evaluates the leasing subjectively. It may even lead to manipulation of recording according to requirements and intents of the recording entity. This contribution analyzes advantages and disadvantages of some discussed procedures, in particular of those which could replace (en)
Title	New approaches to the operative leasing accounting New approaches to the operative leasing accounting (en)
skos:prefLabel	New approaches to the operative leasing accounting New approaches to the operative leasing accounting (en)
skos:notation	RIV/62156489:43110/10:00160416!RIV11-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	7
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Svoboda, Patrik
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	274628
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/10:00160416
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	financial leasing; right to use assets; IAS/IFRS; contingent rentals; operative leasing (en)
http://linked.open.../riv/klicoveSlovo	IAS/IFRS contingent rentals financial leasing operative leasing right to use assets
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[A95588CE1324]
http://linked.open...i/riv/nazevZdroje	Agricultural Economics : Zemědělská ekonomika
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	56
http://linked.open...iv/tvurceVysledku	Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	0139-570X
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	New approaches to the operative leasing accounting New approaches to the operative leasing accounting New approaches to the operative leasing accounting

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