The Evolution of Lease Accounting in the Digital Age Cover Image

Еволюцията на отчитането на лизинговите договори в дигиталната ера
The Evolution of Lease Accounting in the Digital Age

Author(s): Kremena Ilieva
Subject(s): Economy, Business Economy / Management, Socio-Economic Research
Published by: Институт за знание, наука и иновации ЕООД
Keywords: leasing; lease contract; digital technology, digital age

Summary/Abstract: The report discusses modern digital technologies and their application in the accounting field. The focus is on the impact they have on the processes of accounting and management of leases. The aim of the paper is to explore and analyse the evolution of lease accounting in the digital age. Particular attention is given to the ways in which these technologies improve and optimise asset management and the accuracy of accounting information in the leasing sector.

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