Krajowy Standard Rachunkowości „Leasing, najem i dzierżawa” – wybrane problemy
Polish accounting standard „Leasing” – basic issues

Summary/Abstract: The article aims at presenting the main provisions of the Polish accounting standard „Leasing”. The author has described the rules of lease clasification and operational and capital lease accounting in the books of the lesee and the lesor. The article also presents the acounting rules of sale and lease back.

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