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Implications of the new accounting model for leases

Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets. However, sometimes leases, depending on their form, also serve to hide the financing through the so-called “off -b...

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Detalles Bibliográficos
Principais autores: Ivan Čevizović, Ivo Mijoč
Formato: Artigo
Idioma:Inglês
Publicado: Faculty of Economics and Business in Osijek 2019-01-01
Series:Ekonomski Vjesnik
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Acceso en liña:https://hrcak.srce.hr/file/323693
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