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Отчитане На Отсрочени Данъци За Активи С Право На Ползване По Договори За Оперативен Лизинг Съгласно Изискванията На Мсфо 16 Лизинг

Author

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  • д-р Георги Николов

Abstract

Целта на настоящата статия е да се изследват изискванията за признаване и оценяване на активи и пасиви по отсрочени данъци във връзка с прилагането на изискванията на МСФО 16 за счетоводно третиране на договорите за оперативен лизинг, пречупени през призмата на действащото у нас данъчно законодателство....

Suggested Citation

  • Д-Р Георги Николов, 2019. "Отчитане На Отсрочени Данъци За Активи С Право На Ползване По Договори За Оперативен Лизинг Съгласно Изискванията На Мсфо 16 Лизинг," ICPA Articles, Institute of Certified Public Accountants, vol. 2019(3), pages 1-20.
    • Handle: RePEc:bpa:journl:v:2019:y:2019:i:3:p:1-20:id:7380
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