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International Accounting
 

Financial leasing in the financial statements of lessor in accordance with IAS 17 «Leases»

Vol. 14, Iss. 26, JULY 2011

Available online: 12 July 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Kulikova L.I. professor, Kazan State Finance and Economics Institute
8-843-2911-378

The article reveals the initial recognition and subsequent evaluation of financial leases in the financial statements of the lessor in accordance with the international standard, provides information that is disclosed in the statements of the lessor, shows the features of a finance lease by the lessor-the manufacturer and the landlord-dealer.

Keywords: financial lease, the landlord, rental payments, accounts receivable, gross investment in the lease, the net investment in the lease, non-guaranteed residual value, unearned finance income financial statements, the international standard

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

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