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ACCOUNTING FOR FINANCE LEASES IN ACCORDANCE WITH THE REQUIREMENTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Journal: Science Journal "NovaInfo" (Vol.1, No. 61)Publication Date: 2017-03-16
Authors : Akhmetshina Karina Zakhirovna; Gubaydullina Elina Aleksandrovna;
Page : 203-208
Keywords : LEASING; INTERNATIONAL FINANCIAL REPORTING STANDARDS; ACCOUNTING; FINANCE LEASES;
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Abstract
This article describes the accounting for finance leases in accordance with the requirements of international financial reporting standards. As well as taking into account the comparison of financial rent (leasing) in the national accounting standards and IFRS.
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Last modified: 2017-09-20 17:37:11