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

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Academic year: 2020

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Figure

Table 1. Predominant line of business
Table 2. responses regarding the appropriateness of expenses in relation to the transition to the reporting based on the principle of risks and rewards transfer
Table 3. responses regarding the need to exclude contracts from the of right-of-use concept
Table 4. responses of czech SMEs with respect to subsequent measurement of asset to fair value
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