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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Sparad:
Bibliografiska uppgifter
Huvudupphovsman: GULNARA I. Alekseeva
Materialtyp: Artigo
Språk:Russo
Publicerad: Government of Russian Federation, Financial University 2019-01-01
Serie:Учёт. Анализ. Аудит
Ämnen:
аренда
бухгалтерский учет
мсфо
арендодатель
арендатор
lease
accounting
ifrs
lessor
lessee
Länkar:https://accounting.fa.ru/jour/article/view/153
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