Various Aspects Regarding the Accounting of Leases to the User
Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the user. In other words, IFRS 16 has a unitary appr...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-04-01
|
| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/various-aspects-regarding-the-accounting-of-leases-to-the-user-a460d/download-PDF/
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|