About: The New Methodological Approaches to Lease Reporting Evaluation

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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	Lease reporting project represents one of priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee and lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main of the paper). 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 is evaluated as well. Lease reporting project represents one of priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activities in this area. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessee and lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main of the paper). 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 is evaluated as well. (en)
Title	The New Methodological Approaches to Lease Reporting Evaluation The New Methodological Approaches to Lease Reporting Evaluation (en)
skos:prefLabel	The New Methodological Approaches to Lease Reporting Evaluation The New Methodological Approaches to Lease Reporting Evaluation (en)
skos:notation	RIV/62156489:43110/13:00210083!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...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
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	91623
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00210083
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	lessor; lease; IFRS and US GAAP convergence; lessee; right of use (en)
http://linked.open.../riv/klicoveSlovo	IFRS and US GAAP convergence right of use lessee lessor lease
http://linked.open...ontrolniKodProRIV	[EFD53AFBD258]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Finance and the performance of firms in science, education and practice
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...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	329435800062
http://linked.open.../riv/zahajeniAkce	2013-04-25 (xsd:date)
number of pages	18 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Tomáše Bati ve Zlíně
https://schema.org/isbn	978-80-7454-246-6
http://localhost/t...ganizacniJednotka	43110

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