Home  Journals  International Accounting  25(223) - 2012 July

Practical value of studying of IFRS projects for credit organizations

Available online: 4 July 2012

Subject Heading: Credit organizations

JEL Classification: 

In the article the new approaches created as a result of discussion of project (IFRS), to rent classification, reflection methods in financial statements of results of lease contracts are considered. Questions of submission of information are considered, and also on numerous examples is shown, how the credit organization in the reporting should reflect results of lease contracts in the presence of additional conditions, for example in the form of an option for continuation or termination of the contract. The main difficulties connected with disclosure of information are shown.

Keywords: credit institution, leasing, disclosure, comparative data, accounts receivable, mode of accommodation right, method of accounting on the basis of accounts receivable and the residual assets

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

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