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  • According to the revised draft of financial reporting standard Leases (Re-ED 2013), all lease agreements with duration of over 12 months are classified into two groups A and B. The basic criterion for classification is the consumption of significance of proportion of the economic benefits associated with the leased asset. The main problem of this methodology can be considered the possibility of duplicate reporting of assets in both statements of financial position, lessor and lessee. It could lead to an over statement of assets arising from the relevant lease agreement. Moreover, we cannot exclude other possible asymmetry, e.g. where the lessor classified lease as type B and lessee as type A (or vice versa)., or cases where the lessor and the lessee evaluate the economic benefits of contract termination or extension of the lease agreement in a different way and the balance sheet items on both sides will be calculated from a different lease terms. The aim of this paper is to identify the lease agreements that allow duplicate reporting. A model case is used to demonstrate and to quantify this duplicate reporting and to identify possible impacts.
  • According to the revised draft of financial reporting standard Leases (Re-ED 2013), all lease agreements with duration of over 12 months are classified into two groups A and B. The basic criterion for classification is the consumption of significance of proportion of the economic benefits associated with the leased asset. The main problem of this methodology can be considered the possibility of duplicate reporting of assets in both statements of financial position, lessor and lessee. It could lead to an over statement of assets arising from the relevant lease agreement. Moreover, we cannot exclude other possible asymmetry, e.g. where the lessor classified lease as type B and lessee as type A (or vice versa)., or cases where the lessor and the lessee evaluate the economic benefits of contract termination or extension of the lease agreement in a different way and the balance sheet items on both sides will be calculated from a different lease terms. The aim of this paper is to identify the lease agreements that allow duplicate reporting. A model case is used to demonstrate and to quantify this duplicate reporting and to identify possible impacts. (en)
Title
  • Lease Type B and Possible Duplicate Recognition of Assets
  • Lease Type B and Possible Duplicate Recognition of Assets (en)
skos:prefLabel
  • Lease Type B and Possible Duplicate Recognition of Assets
  • Lease Type B and Possible Duplicate Recognition of Assets (en)
skos:notation
  • RIV/62156489:43110/14:00225551!RIV15-MSM-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 25854
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/14:00225551
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • lease type B; lease; right to use (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [D4443C8E354B]
http://linked.open...v/mistoKonaniAkce
  • Lednice
http://linked.open...i/riv/mistoVydani
  • Brno
http://linked.open...i/riv/nazevZdroje
  • European Financial Systems 2014
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Bohušová, Hana
  • Blašková, Veronika
  • Srnová, Alžběta
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 350701500074
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Masaryk University
https://schema.org/isbn
  • 978-80-210-7153-7
http://localhost/t...ganizacniJednotka
  • 43110
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