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