About: New approaches to the lease contracts reporting by international reporting standards authors

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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	This paper aims to give partial results of the analysis of existing and proposed new approaches to reporting of leases, on the side of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which concepts of reporting leases have been offered for public discussion since the end of the year 2009. The paper presents author's views of the advantages and weaknesses of some of the proposed methods of reporting of lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operating lease from a business practice, reported according to the current IFRS methodology and the concept of the right of use, and from comparison of views of specialists, in particular those published on the IASB and FASB websites. These views were further completed by the author with partial results of the investigation of suitability of future application of these principles to SMEs (Small and Medium-sized Entities). The survey was conducted among selected Czech companies whose leaders knew the problems of reporting operating and finance leases under IAS/IFRS and were willing to study the concepts presented by the IASB and the FASB and other materials relating to leases. This paper aims to give partial results of the analysis of existing and proposed new approaches to reporting of leases, on the side of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), which concepts of reporting leases have been offered for public discussion since the end of the year 2009. The paper presents author's views of the advantages and weaknesses of some of the proposed methods of reporting of lease contracts. These findings result from the performed comparisons of recording simplified specific lease contracts on operating lease from a business practice, reported according to the current IFRS methodology and the concept of the right of use, and from comparison of views of specialists, in particular those published on the IASB and FASB websites. These views were further completed by the author with partial results of the investigation of suitability of future application of these principles to SMEs (Small and Medium-sized Entities). The survey was conducted among selected Czech companies whose leaders knew the problems of reporting operating and finance leases under IAS/IFRS and were willing to study the concepts presented by the IASB and the FASB and other materials relating to leases. (en)
Title	New approaches to the lease contracts reporting by international reporting standards authors New approaches to the lease contracts reporting by international reporting standards authors (en)
skos:prefLabel	New approaches to the lease contracts reporting by international reporting standards authors New approaches to the lease contracts reporting by international reporting standards authors (en)
skos:notation	RIV/62156489:43110/11:00169190!RIV12-MSM-43110___
http://linked.open...avai/predkladatel	Provozně ekonomická fakulta
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2012
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	215749
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/11:00169190
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	International Accounting Standards; assets; finance lease; revenue recognition; right-of-use concept; contingent rent; operating lease; liabilities (en)
http://linked.open.../riv/klicoveSlovo	International Accounting Standards assets liabilities contingent rent finance lease operating lease revenue recognition right-of-use concept
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[803D9C07B233]
http://linked.open...i/riv/nazevZdroje	Auspicia
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	2011
http://linked.open...v/svazekPeriodika	8
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	1214-4967
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	New approaches to the lease contracts reporting by international reporting standards authors New approaches to the lease contracts reporting by international reporting standards authors

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