Home  Journals  International Accounting  27(225) - 2012 July

Issues of comparability of registration data at leasing operations

Available online: 19 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The article is devoted to questions of comparability of the reporting data received at transformation corrections of leasing operations at participants of the transaction. The main reasons on which it is impossible to achieve absolute comparability of the reporting data, arising at reporting transformation in IFRS format are revealed. Solutions of the specified problems are offered.

Keywords: leasing, financial leasing, IFRS, comparability

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

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