Home  Journals  International Accounting  21(267) - 2013 June

Logic of reflections in accounting of rent operations and prospects of its change

Available online: 5 June 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The article is dedicated to the problem of definition in the accounting legislation such categories as financial and operational leasing. The logic of this division is considered, explanations for criteria of financial lease are offered. It is shown that there is no possibility to achieve absolute comparability of the reporting data, arising at reporting transformation in IFRS format because of the existing rules of the domestic account. Projects of changes in standards of IFRS and domestic Russian accountant system are considered. In this article different ways of the decision of the specified problems are offered.

Keywords: leasing, financial lease, operational lease, IFRS, comparability

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

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