Reporting of right-to-use according to International Accounting standards Principles
The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for enti...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2010-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/58/6/0523/ |