IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS
Abstract
Improvement of lease accounting in lessee enterprises on the basis of international financial reporting standards (IFRS) serves to increase financial transparency, clear reflection of assets and liabilities, and increase investment attractiveness. On the basis of IFRS 16 "Lease" standard, the correct reflection of leasing obligations in the balance sheet and the realistic reflection of the financial situation of enterprises were considered.
Keywords:
leasing lease accounting IFRS 16 financial transparency lease obligations balance sheet investment attractiveness assets liabilitiesReferences
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