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：2001
卷号：X
出版社：University of Oradea
摘要：The present paperwork treats the way leases are regulated by the most important international
accounting authority, which is IASC. The International Accounting Standard 17 suggests the treatment the
parts (lessor and lessee) of a lease should provide to the goods and their reflection in the financial
statements.
