| Autor: Jerzy Gierusz, Katarzyna Gierusz | 87 |
Strony: 87-94
pełen tekst
LEASES – THE NEW APROACH
Summary
The article summarizes the major idea of the new approach to leases- one accounting treatment for both finance and operating lease contract in lessees’ accounts. The project was prepared jointly by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to ensure the common standard on lease accounting.
pełen tekstLEASES – THE NEW APROACH
Summary
The article summarizes the major idea of the new approach to leases- one accounting treatment for both finance and operating lease contract in lessees’ accounts. The project was prepared jointly by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to ensure the common standard on lease accounting.
