文章基本信息
- 标题：LEASES IN THE FINANCIAL STATEMENTS OF LESSORS
- 本地全文：下载
- 作者：Crisan Cornel ; Breban Ludovica ; Mates Dorel 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：1098-1100
- 出版社：University of Oradea
- 摘要：
The objective of IAS17 Leases is the prescribed for lessees and lessors, the appropriate accountancy policies and disclosure to apply in relation to finance and operating leases.
This Standard applies to agreements that transfer the right to use assets even though substantial services by the lessor may be called for no other brand, this Standard does not apply to agreements that are contracts for services that do not transfer the right to use assets from one contracting party to the other.
- 关键词：
leases, lessor, finance leases, operating leases
