"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." . . . . "The New Methodological Approaches to Lease Reporting Evaluation"@en . "2013-04-25+02:00"^^ . "329435800062" . "The New Methodological Approaches to Lease Reporting Evaluation" . . "91623" . . . "Univerzita Tom\u00E1\u0161e Bati ve Zl\u00EDn\u011B" . "lessor; lease; IFRS and US GAAP convergence; lessee; right of use"@en . . . "2"^^ . . . "Bohu\u0161ov\u00E1, Hana" . "[EFD53AFBD258]" . . . "Zl\u00EDn" . . "2"^^ . "RIV/62156489:43110/13:00210083" . . "Zl\u00EDn" . . "The New Methodological Approaches to Lease Reporting Evaluation" . . "P(GAP403/11/0849)" . "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."@en . "Svoboda, Patrik" . . "Finance and the performance of firms in science, education and practice" . "978-80-7454-246-6" . . "RIV/62156489:43110/13:00210083!RIV14-GA0-43110___" . "The New Methodological Approaches to Lease Reporting Evaluation"@en . . "18"^^ . . "43110" .