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Новият Стандарт Мсфо 16 Лизинг – Модел На Актива С Право На Ползване

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  • доц. д-р БОЙКА БРЕЗОЕВА

Abstract

Предприятията, прилагащи МСФО, ще трябва да променят отчитането на лизинговите договори при прилагането на новия стандарт МСФО 16 Лизинг и това основно засяга лизингополучателите/ наемателите. МСФО 16 премахва разграничаването на лизинговите договори при лизингополучателите на оперативен и финансов лизинг...

Suggested Citation

  • Доц. Д-Р Бойка Брезоева, 2018. "Новият Стандарт Мсфо 16 Лизинг – Модел На Актива С Право На Ползване," ICPA Articles, Institute of Certified Public Accountants, vol. 2018(2018), pages 1-28.
    • Handle: RePEc:bpa:journl:v:2018:y:2018:i:2018:p:1-28:id:7272
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