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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F14%3A00232422%21RIV15-GA0-43110___
rdf:type
skos:Concept n11:Vysledek
dcterms:description
The paper focuses on the possibility of reviewing the expected lease term after the initial recognition of the leased subject in the lessee's financial statements. The determination of methodical process and assessment of the possible reassessment of lease term effect on balance sheet items and profit or loss is the main aim of the paper. The authors' approach is based on the current stage of convergence of U.S. GAAP and IFRS in the area of leases reporting. The possible methodological procedures used in the ED are analyzed for the purpose of consideration and quantification of probability of the option to extend the lease term in case of affected financial statements items. Statistical methods are used for processing. The paper focuses on the possibility of reviewing the expected lease term after the initial recognition of the leased subject in the lessee's financial statements. The determination of methodical process and assessment of the possible reassessment of lease term effect on balance sheet items and profit or loss is the main aim of the paper. The authors' approach is based on the current stage of convergence of U.S. GAAP and IFRS in the area of leases reporting. The possible methodological procedures used in the ED are analyzed for the purpose of consideration and quantification of probability of the option to extend the lease term in case of affected financial statements items. Statistical methods are used for processing.
dcterms:title
The uncertainty associated with the estimated lease term and its impact on financial statements items The uncertainty associated with the estimated lease term and its impact on financial statements items
skos:prefLabel
The uncertainty associated with the estimated lease term and its impact on financial statements items The uncertainty associated with the estimated lease term and its impact on financial statements items
skos:notation
RIV/62156489:43110/14:00232422!RIV15-GA0-43110___
n3:aktivita
n18:P
n3:aktivity
P(GA13-21683S)
n3:dodaniDat
n6:2015
n3:domaciTvurceVysledku
n4:2812932 n4:2767422 n4:1689665
n3:druhVysledku
n7:D
n3:duvernostUdaju
n15:S
n3:entitaPredkladatele
n12:predkladatel
n3:idSjednocenehoVysledku
51885
n3:idVysledku
RIV/62156489:43110/14:00232422
n3:jazykVysledku
n21:eng
n3:klicovaSlova
right to use; probability; option; lease obligation; lease
n3:klicoveSlovo
n8:option n8:lease n8:probability n8:lease%20obligation n8:right%20to%20use
n3:kontrolniKodProRIV
[71710BA97428]
n3:mistoKonaniAkce
Brno, CZECH REPUBLIC
n3:mistoVydani
Amsterdam, Netherlands
n3:nazevZdroje
17th International Conference Enterprise And Competitive Environment 2014
n3:obor
n9:AE
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
3
n3:projekt
n17:GA13-21683S
n3:rokUplatneniVysledku
n6:2014
n3:tvurceVysledku
Bohušová, Hana Svoboda, Patrik Blašková, Veronika
n3:typAkce
n10:WRD
n3:wos
345439100009
n3:zahajeniAkce
2014-03-06+01:00
s:issn
2212-5671
s:numberOfPages
9
n19:doi
10.1016/S2212-5671(14)00322-0
n14:hasPublisher
Elsevier Science Bv
n20:organizacniJednotka
43110