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FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a...

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Main Authors: V. S. Plotnikov, O. V. Plotnikova
Formato: Artigo
Idioma:Russo
Publicado em: Government of Russian Federation, Financial University 2020-01-01
Colecção:Учёт. Анализ. Аудит
Assuntos:
Acesso em linha:https://accounting.fa.ru/jour/article/view/288
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