Home  Journals  International Accounting  41(191) - 2011 November

Rent as a financial instrument

Available online: 15 November 2011

Subject Heading: THE PROBLEM. OPINION. SOLUTIONS

JEL Classification: 

In this paper a model of accounting is provided IFRS (IAS) 17. Particular attention is paid to finance leases under which the enterprise required to disclose information that enables users to assess accountability, how significant is the impact of rent on its financial position and results of operations.

Keywords: lease, the lessee, lease payments, the international standard, the discount rate

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ISSN 2311-9381 (Online)
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