Comparison of IAS 17 "Lease" with Russian legislation
Автор: Shkarupelaia M.V.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 5-3 (21), 2018 года.
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The article considers IAS 17 "Leases". The Russian regulatory regulation of accounting and reporting of leasing transactions is analyzed. By comparing and reviewing scientific literature on this topic, problems of national accounting regulation of leasing relationships are revealed.
Leasing, ifrs, ias 17, pbu "lease"
Короткий адрес: https://sciup.org/140283079
IDR: 140283079
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