Differences in the definition of financial lease under IFRS and RAS
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The article presents a comparative analysis of the definition of financial lease according to International financial reporting standards and Russian accounting standards. The author reveals the key differences in the Russian practice of leasing accounting and standards of disclosure in respect of lease agreements both for lessees and lessors in accordance with IFRS 17.
Financial lease, leasing, ias 17, ifrs, ras
Короткий адрес: https://sciup.org/140289832
IDR: 140289832
Список литературы Differences in the definition of financial lease under IFRS and RAS
- IAS 17 - Leases / URL: https://www.iasplus.com/en/standards/ias/ias17
- Order of the Ministry of Finance of the Russian Federation of February 17, 1997 N 15 (as amended on January 23, 2001) "On recording in a accounting of operations under a leasing agreement"/ URL: http://www.consultant.ru/document/cons_doc_LAW_13998
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