About: The evaluation of new methodological approaches to lease reporting on the side of lessor

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: The evaluation of new methodological approaches to lease reporting on the side of lessor Goto Sponge NotDistinct Permalink

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

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by these changes of methodology (balance sheet, income statement) in a context of comparison of both suggested methodological approaches. Subsequently, it is evaluated also the impact into selected financial analysis rations with a focus on ratios constructed on affected items of statements. In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by these changes of methodology (balance sheet, income statement) in a context of comparison of both suggested methodological approaches. Subsequently, it is evaluated also the impact into selected financial analysis rations with a focus on ratios constructed on affected items of statements. (en)
Title	The evaluation of new methodological approaches to lease reporting on the side of lessor The evaluation of new methodological approaches to lease reporting on the side of lessor (en)
skos:prefLabel	The evaluation of new methodological approaches to lease reporting on the side of lessor The evaluation of new methodological approaches to lease reporting on the side of lessor (en)
skos:notation	RIV/62156489:43110/13:00210075!RIV14-GA0-43110___
http://linked.open...avai/predkladatel	Provozně ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
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	73631
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00210075
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	right to use; lessor; US GAAP anf IFRR convergence; leasing (en)
http://linked.open.../riv/klicoveSlovo	right to use lessor US GAAP anf IFRR convergence leasing
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[BBD79928E78F]
http://linked.open...i/riv/nazevZdroje	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	61
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
issn	1211-8516
number of pages	11 (xsd:int)
http://bibframe.org/vocab/doi	10.11118/actaun201361040881
http://localhost/t...ganizacniJednotka	43110

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 47 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software