Home  Journals  International Accounting  7(127) - 2009 July

Perculianities of reflection in report of operations on the lease in accordance with IAS 17 « Leases»

Available online: 18 September 2009

Subject Heading: Accounting problems

JEL Classification: 

The article examines the procedures, used by organization for molding of accounting policie with respect to the calculation of lease, are examined. Article contains illustrative examples regarding the lease payments by aktuarnym and cumulative methods, and also other illustrations and tables.

Keywords: lease, finance lease, operating lease, non-cancellable lease

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

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