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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F13%3A00210083%21RIV14-GA0-43110___
rdf:type
skos:Concept n8:Vysledek
dcterms: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.
dcterms:title
The New Methodological Approaches to Lease Reporting Evaluation The New Methodological Approaches to Lease Reporting Evaluation
skos:prefLabel
The New Methodological Approaches to Lease Reporting Evaluation The New Methodological Approaches to Lease Reporting Evaluation
skos:notation
RIV/62156489:43110/13:00210083!RIV14-GA0-43110___
n8:predkladatel
n9:orjk%3A43110
n4:aktivita
n11:P
n4:aktivity
P(GAP403/11/0849)
n4:dodaniDat
n12:2014
n4:domaciTvurceVysledku
n16:1689665 n16:2812932
n4:druhVysledku
n21:D
n4:duvernostUdaju
n14:S
n4:entitaPredkladatele
n17:predkladatel
n4:idSjednocenehoVysledku
91623
n4:idVysledku
RIV/62156489:43110/13:00210083
n4:jazykVysledku
n19:eng
n4:klicovaSlova
lessor; lease; IFRS and US GAAP convergence; lessee; right of use
n4:klicoveSlovo
n5:lease n5:right%20of%20use n5:IFRS%20and%20US%20GAAP%20convergence n5:lessee n5:lessor
n4:kontrolniKodProRIV
[EFD53AFBD258]
n4:mistoKonaniAkce
Zlín
n4:mistoVydani
Zlín
n4:nazevZdroje
Finance and the performance of firms in science, education and practice
n4:obor
n13:AE
n4:pocetDomacichTvurcuVysledku
2
n4:pocetTvurcuVysledku
2
n4:projekt
n15:GAP403%2F11%2F0849
n4:rokUplatneniVysledku
n12:2013
n4:tvurceVysledku
Bohušová, Hana Svoboda, Patrik
n4:typAkce
n7:WRD
n4:wos
329435800062
n4:zahajeniAkce
2013-04-25+02:00
s:numberOfPages
18
n10:hasPublisher
Univerzita Tomáše Bati ve Zlíně
n18:isbn
978-80-7454-246-6
n22:organizacniJednotka
43110