THE PLACE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE DEVELOPMENT OF THE ACCOUNTING REGULATION SYSTEM OF LEASE RELATIONS
Abstrakti
In a market economy, rental transactions are reaching a qualitatively new level, that is, rental transactions are increasingly becoming diverse, similar to similar operations in economically developed countries of the world. In the article, the authors noted that the lease relations carried out are regulated legally, but however, there are still a number of controversial and contradictory points in the conduct of tax and accounting of lease transactions. In general, the article is devoted to the importance of international financial reporting standards in the development of the accounting regulation system for lease relations, as well as problems related to their accounting.
Lataukset
Lähdeviitteet
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