FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

Article OPEN
Snežana Miletić; Savka Vučković Milutinović;
(2013)
  • Journal: SAE Journal,issue 3-4 May,pages256-272
  • Subject: real estate lease, finance lease, operating lease, lease accounting limitations, right of use model, leasing taxation, sale and leaseback
    • jel: jel:E00

Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position... View more
  • References (16)
    16 references, page 1 of 2

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