Home  Journals  International Accounting  24(174) - 2011 June

IAS 17 leases and Russian accounting rules for leases: comparative analysis

Available online: 23 June 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article comparative analysis of accounting for finance and operating leases according to international financial reporting standard and Russian accounting rules is given. Lessee’s accounting and lessor’s accounting of the leased assets is examined. A special attention is given to the issues of accounting for lease payments in finance and operating leases.

Keywords: leases, lessee, lessor, lease payments, international standard

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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