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Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
[Vyhodnocení přístupu k nové standardizaci leasingu podle IASB]

Author

Listed:
  • Barbora Janasová

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.

Suggested Citation

  • Barbora Janasová, 2013. "Assessment of the New IASB Lease Accounting Model from Lessees Perspectives [Vyhodnocení přístupu k nové standardizaci leasingu podle IASB]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 110-127.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:359:p:110-127
    DOI: 10.18267/j.cfuc.359
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    References listed on IDEAS

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    1. Rachel Knubley, 2010. "Proposed changes to lease accounting," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 28(5), pages 322-327, August.
    2. Agarwal, Sumit & Ambrose, Brent W. & Huang, Hongming & Yildirim, Yildiray, 2011. "The Term Structure of Lease Rates with Endogenous Default Triggers and Tenant Capital Structure: Theory and Evidence," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 46(2), pages 553-584, April.
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    More about this item

    Keywords

    Leasing; IFRS; Discussion Papers; Exposure Draft; Diskusní materiály;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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