"Svoboda, Patrik" . . "RIV/62156489:43110/13:00210075" . "The evaluation of new methodological approaches to lease reporting on the side of lessor"@en . . . . "4" . "In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by these changes of methodology (balance sheet, income statement) in a context of comparison of both suggested methodological approaches. Subsequently, it is evaluated also the impact into selected financial analysis rations with a focus on ratios constructed on affected items of statements." . "The evaluation of new methodological approaches to lease reporting on the side of lessor" . . . "The evaluation of new methodological approaches to lease reporting on the side of lessor" . "right to use; lessor; US GAAP anf IFRR convergence; leasing"@en . . "CZ - \u010Cesk\u00E1 republika" . . "10.11118/actaun201361040881" . "43110" . . "[BBD79928E78F]" . . . "The evaluation of new methodological approaches to lease reporting on the side of lessor"@en . . "P(GAP403/11/0849)" . "Bohu\u0161ov\u00E1, Hana" . "61" . . "73631" . "RIV/62156489:43110/13:00210075!RIV14-GA0-43110___" . . "2"^^ . . . "In the area of leases, the result of the convergence activity should be the development of methodological approaches of lease contracts reporting on the both sides (lessee and lessor) that would eliminate the main weaknesses of the current reporting system based on the classification of lease contracts as operational and financial. Based on discussions concerning lease reporting the Exposure draft (ED) of lease standard was developed. This ED is build on the presumption that every lease contract with the term over one year represents transfer of right to use leased asset. Due to two methodological approaches with particular variants were presented in the ED it is supposed that the reexposure draft will be published until the end of 2012 which should specify condition for application of each approach. The aim of this paper is to evaluate the impact of implementation of the new methodological approaches for lease reporting into the financial statements of lessor that will be affected by these changes of methodology (balance sheet, income statement) in a context of comparison of both suggested methodological approaches. Subsequently, it is evaluated also the impact into selected financial analysis rations with a focus on ratios constructed on affected items of statements."@en . . "11"^^ . . "1211-8516" . "2"^^ . "Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis" .