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rdf:type
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Description
| - 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)
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Title
| - Lease Type B and Possible Duplicate Recognition of Assets
- Lease Type B and Possible Duplicate Recognition of Assets (en)
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skos:prefLabel
| - Lease Type B and Possible Duplicate Recognition of Assets
- Lease Type B and Possible Duplicate Recognition of Assets (en)
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skos:notation
| - RIV/62156489:43110/14:00225551!RIV15-MSM-43110___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/14:00225551
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - lease type B; lease; right to use (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - European Financial Systems 2014
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - Bohušová, Hana
- Blašková, Veronika
- Srnová, Alžběta
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http://linked.open...vavai/riv/typAkce
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http://linked.open...ain/vavai/riv/wos
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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