New approaches to the operative leasing accounting

: In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting. Contrary to most national regulations, the current solution of the IAS and U...

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主要作者:	Patrik SVOBODA
格式:	Artigo
語言:	Inglês
出版:	Czech Academy of Agricultural Sciences 2010-07-01
叢編:	Agricultural Economics (AGRICECON)
主題:	international accounting standards leasing contingent rent minimum leasing payments incremental borrowing rate guaranteed residual value concept of right to use iasb fasb
在線閱讀:	https://agricecon.agriculturejournals.cz/artkey/age-201007-0006_new-approaches-to-the-operative-leasing-accounting.php
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