Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), the concepts of which on report...

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Bibliographic Details
Main Author: Patrik SVOBODA
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2011-07-01
Series:Agricultural Economics (AGRICECON)
Subjects:
lessee
true and fair view
right to use assets
lease liabilities
Online Access:https://agricecon.agriculturejournals.cz/artkey/age-201107-0004_application-of-new-approaches-in-recognizing-leases-on-the-part-of-the-lessee-in-the-selected-companies-in-the.php

Internet

https://agricecon.agriculturejournals.cz/artkey/age-201107-0004_application-of-new-approaches-in-recognizing-leases-on-the-part-of-the-lessee-in-the-selected-companies-in-the.php

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