Assessment of the New IASB Lease Accounting Model from Lessees Perspectives

Vyhodnocení přístupu k nové standardizaci leasingu podle IASB

Barbora Janasová

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 110-127

Abstract: There are many views on how to report leasing transactions in the financial statements. As part of the joint leasing project, IASB and FASB are trying to come up with the new standard leasing already for seven years. The aim of this paper is to assess the impact of the proposed Exposure Draft on lessees. The paper tackles the controversial areas as well as benefits of the new proposal. Individual contributions of the lessees are thoroughly examined and compared to those from auditors and to the Draft. Hopefully the wide criticism of the first Exposure Draft would have a positive impact on the second Exposure Draft, and that the second Exposure Draft would be finally accepted.

Keywords: Leasing; IFRS; Discussion Papers; Exposure Draft; Diskusní materiály (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.359.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.359.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:359:p:110-127

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.359

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().