Home  Journals  International Accounting  25(175) - 2011 July

Financial rent in the financial reporting of tenants according to IAS 17 "Rent"

Available online: 1 July 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In article the concept of financial rent, an order of a recognition of financial rent at the tenant and its disclosing in the financial reporting of the tenant according to the international standard, and also calculation of distribution of percentage payments on financial rent and depreciation charges on rented actives is resulted.

Keywords: financial rent, the tenant, rent payments, the fair cost, the discounted cost, amortization of the rented active, the financial reporting, the international standard

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

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