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Accounting of the Lease Contract according to the IFRS: the Current Status and the Prospects for the Russian Organizations

Lease of a property, plant and equipment under the conditions of market economy is a common form of the commercial relations. Many industrial enterprises which have real estate objects on their balance along with their core business are engaged in the so-called non-core types of activities - lease t...

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Hlavní autor: GULNARA I. Alekseeva
Médium: Artigo
Jazyk:Russo
Vydáno: Government of Russian Federation, Financial University 2019-01-01
Edice:Учёт. Анализ. Аудит
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On-line přístup:https://accounting.fa.ru/jour/article/view/153
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