期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2018
卷号：18
期号：1
语种：English
出版社：Ovidius University Press
摘要：The International Accounting Standards Board issued in January 2016 IFRS 16 Standard "Lease Contracts" that will replace IAS 17,the current Standard on "Lease Contracts". The application of IFRS 16 is mandatory beginning with January 2019. This standard evaluates all leasing commitments (financial or operational) as a possibility of the right to use all leased assets with the cost of the subsequent payments (leasing debt). Exception of the rule is made for low value goods or those goods that are leased for a period equal to or less than 12 months. The right of use and lease liability will be recorded in the balance sheet of the lessee applying IFRS,regardless the category of the lease financial or operational.
