Features of accounting of operations on rental objects by insurance organizations
Автор: Romanova Marina V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 9 (228), 2020 года.
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The author systematizes the questions arising from insurance organizations associated with lease agreements, in which they act as either lessees or lessors, when applying in practice the disparate explanations of the Bank of Russia and IFRS 16. Clarifies the solution of these issues and gives recommendations to such organizations on how to avoid mistakes in practical accounting.
Lease accounting, present value of lease payments, right-of-use asset, lease classification, lease liability, lease property tax
Короткий адрес: https://sciup.org/170173165
IDR: 170173165 | DOI: 10.24411/2072-4098-2020-10902