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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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| Auteur principal: | |
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| Format: | Artigo |
| Langue: | Russo |
| Publié: |
Government of Russian Federation, Financial University
2019-01-01
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| Collection: | Учёт. Анализ. Аудит |
| Sujets: | |
| Accès en ligne: | https://accounting.fa.ru/jour/article/view/153 |
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