Home  Journals  International Accounting  6(138) - 2010 June

International Financial Reporting Standards for Small and Medium-sized Entities: Leases

Available online: 7 June 2010

Subject Heading: REFORNING OF ACCOUNTABILITY

JEL Classification: 

The important element of modern market relations is leases. On July, 9th, 2009 Council on IFRS had been let out the International Financial Reporting Standard for Small and Medium-sized Entities, one of which sections regulates disclosing questions in the reporting of the small and medium-sized enterprises of the information on leases. In article substantive provisions of Section 20 «Leases» are presented.

Keywords: leases, classification of leases, finance lease, operating lease, lessor, lessees, initial recognition, subsequent measurement, financial report, disclosures of the information

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

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