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International Accounting
Article . 2011
Data sources: CyberLeninka - Russian open access scientific library
Claim

Финансовая аренда в финансовой отчетности арендаторов в соответствии с IAS 17 «Аренда»

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Финансовая аренда в финансовой отчетности арендаторов в соответствии с IAS 17 «Аренда»

Abstract

В статье приводится понятие финансовой аренды, порядок признания финансовой аренды у арендатора и ее раскрытия в финансовой отчетности арендатора в соответствии с международным стандартом, а также расчет распределения процентных платежей по финансовой аренде и амортизационных отчислений по арендуемым активам.

Keywords

ФИНАНСОВАЯ АРЕНДА,АРЕНДАТОР,АРЕНДНЫЕ ПЛАТЕЖИ,СПРАВЕДЛИВАЯ СТОИМОСТЬ,ДИСКОНТИРОВАННАЯ СТОИМОСТЬ,АМОРТИЗАЦИЯ АРЕНДОВАННОГО АКТИВА,ФИНАНСОВАЯ ОТЧЕТНОСТЬ,МЕЖДУНАРОДНЫЙ СТАНДАРТ

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    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze