Features of accounting and reporting operations back operating lease
Автор: Akimov A.A., Malakhov A.E., Smolich N.G.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 1 (20), 2016 года.
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The article considers the peculiarities of accounting and reporting operations of the reverse operating leases. Analyzed the differences on operating leases of finance lease. A comparative analysis of the requirements of Russian GAAP and IFRS accounting reverse operating leases. Recommendations on harmonization of Russian PBU with the requirements of IFRS.
Rap, ifrs accounting, financial reporting, operating lease, leaseback
Короткий адрес: https://sciup.org/140116000
IDR: 140116000
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