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Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices

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  • Slavi Genov

Abstract

This work is dedicated to the definitions of control introduced by the Conceptual Framework for Financial Reporting which defines assets recognition based on the understanding that assets are an economic resource and as such a bundle of rights. The concept of assets recognition based on the relationship with the provisions of property law is analysed and on this basis, the reporting, presentation and disclosure of the right-of-use assets in the financial statements of Bulgarian companies for 2021 are studied.

Suggested Citation

  • Slavi Genov, 2023. "Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 123-141.
    • Handle: RePEc:bas:econst:y:2023:i:8:p:123-141
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    File URL: https://www.iki.bas.bg/Journals/EconomicStudies/2023/2023-8/07_Slavi-Genov.pdf
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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