Accounting treatment and legislation of leasing arrangements
Selma Novalija, Hamid Mutapčić, Elmira Kovač
Companies are not always able to purchase fixed assets required to start, expand or modernize their own operations, and also do not have adequate resources that could offer as security for bank loans.Leasing is the answer to such problems, as it provides the possibility of leasing recipient to obtain the necessary equipment. Company pays lease fees from the profits generated from leasing subject use. Leasing, as a contemporary form of funding from year to year, plays a more prominent place in the international business world, making it necessary to devote special attention to the legislation and accounting coverage of business changes,which occur while taking and giving funds to leasing.The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect.
Year of publication: |
2011
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Authors: | Novalija, Selma ; Mutapčić, Hamid ; Kovač, Elmira |
Published in: |
Economic review : journal of economics & business. - Tuzla : [Verlag nicht ermittelbar], ISSN 2303-680X, ZDB-ID 2580618-X. - Vol. 9.2011, 2, p. 45-60
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Subject: | accounting for leases with the lessor and lessee | financial and operating leasing | IAS 17-Leases | Leasing | Rechnungswesen | Accounting | IFRS |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | hdl:10419/193803 [Handle] |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012010540
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