Is Methodology Based on Rights-of-use Transfer Suitable for SMEs Lease Reporting?
Is Methodology Based on Rights-of-use Transfer Suitable for SMEs Lease Reporting?

Author(s): Patrik Svoboda, Hana Bohušová
Subject(s): Business Economy / Management, Methodology and research technology
Published by: Masarykova univerzita nakladatelství
Keywords: small and medium-sized entities (SME); lease reporting; right-of-use; lessee;
Summary/Abstract: FASB and IASB have been working on a long-term project Leases in order to unify the methodological procedures for leasing reporting under full IFRS. The main aim of the project is reduction of the possibility of adapting their lease contract intentionally in order to achieve the desired impact on the financial statements of entities. The paper concerns on evaluation of lease reporting principles based on the transfer of usage rights for SMEs leases reporting.

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