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Сhanges in the accounting procedure for leasing operations
Journal: Science Journal "NovaInfo" (Vol.136, No. 1)Publication Date: 2023-03-16
Authors : Lemesheva Elena Ivanovna;
Page : 19-21
Keywords : RENT; LEASING; STANDARD; LEASING RECIPIENT; TENANT; LESSOR; CHANGES; PAYMENT; AMORTIZATION; BALANCE;
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Abstract
The article discusses changes in the accounting procedure for leasing operations since 2022 due to the passing of the Federal Accounting Standard FAS 25/2018 «Lease Accounting» dated 16.10.2018.
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Last modified: 2023-03-21 21:15:20