СЧЕТОВОДНИ ПОДХОДИ ПРИ ОТЧИТАНЕ НА ЕКСПЛОАТАЦИОНЕН ЛИЗИНГ ПО УСЛОВИЯТА НА СС 17 - ЛИЗИНГ В ТРАНСПОРТНО ПРЕДПРИЯТИЕ
In: IDES, 2021, Heft 1, S. 1-11
academicJournal
Zugriff:
Leasing contracts are an established way to ensure the economic activity in transport companies. As of January 1, 2019, the new IFRS 16 Leasing came into force, which introduced new principles for recognition, measurement and presentation of leasing transactions. The subsequent update of the National Accounting Standard 17 Leasing, introduced the condition for recognition of expenses and revenues under operational (operating) leasing to be carried out on a straight-line basis for the entire period of its validity (including when not carried out on this basis), unless other systematic basis is more representative and more accurately reflects the time pattern of use of the asset subject to operating lease. The purpose of this report is to present accounting approaches for interpretation and possibilities for practical application of the change under the terms of operating leases, as well as their disclosure in the financial statements of a transport company in accordance with the new requirements of NAS 17 Leasing. [ABSTRACT FROM AUTHOR]
Titel: |
СЧЕТОВОДНИ ПОДХОДИ ПРИ ОТЧИТАНЕ НА ЕКСПЛОАТАЦИОНЕН ЛИЗИНГ ПО УСЛОВИЯТА НА СС 17 - ЛИЗИНГ В ТРАНСПОРТНО ПРЕДПРИЯТИЕ
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Autor/in / Beteiligte Person: | Станева, Валентина |
Zeitschrift: | IDES, 2021, Heft 1, S. 1-11 |
Veröffentlichung: | 2021 |
Medientyp: | academicJournal |
ISSN: | 1314-8990 (print) |
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