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  • 标题:PROBLEMS AND SOLUTIONS FOR LEASE VALUATION AND ACCOUNTING IN LATVIA
  • 本地全文:下载
  • 作者:Iluta Arbidane ; Anita Puzule
  • 期刊名称:Periodyk Naukowy Akademii Polonijnej
  • 印刷版ISSN:1895-9911
  • 电子版ISSN:2543-8204
  • 出版年度:2019
  • 卷号:33
  • 期号:2
  • 页码:11-18
  • DOI:10.23856/3301
  • 出版社:"Educator" Publishing House of Polonia University
  • 摘要:In the legislation of the Republic of Latvia, leasing transaction accounting complies with the provisions no. 17 of the International Accounting Standard "Leasing", which expired on January 1, 2019. The problem for the lessee in the accounting of leasing transactions is also the introduction of a new standard for companies that prepare annual financial reports in accordance with the requirements of international accounting standards. The aim of the study is to examine accounting problems and assess leasing transactions in Latvia and offer solutions. The study examined the justification for the assessment and accounting of leasing transactions in line with international accounting standards and identified issues of assessment and reporting in Latvia, possible solutions to improve the quality of leasing transactions have been worked out, offering necessary changes in legislation and revision of methodological documents.
  • 其他摘要:In the legislation of the Republic of Latvia, leasing transaction accounting complies with the provisions no. 17 of the International Accounting Standard "Leasing", which expired on January 1, 2019. The problem for the lessee in the accounting of leasing transactions is also the introduction of a new standard for companies that prepare annual financial reports in accordance with the requirements of international accounting standards. The aim of the study is to examine accounting problems and assess leasing transactions in Latvia and offer solutions. The study examined the justification for the assessment and accounting of leasing transactions in line with international accounting standards and identified issues of assessment and reporting in Latvia, possible solutions to improve the quality of leasing transactions have been worked out, offering necessary changes in legislation and revision of methodological documents.
  • 关键词:financial leasing; operational leasing; lessee; lessor; leasing liabilities.
  • 其他关键词:financial leasing; operational leasing; lessee; lessor; leasing liabilities
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