МЕЖДУНАРОДЕН СТАНДАРТ ЗА ФИНАНСОВО ОТЧИТАНЕ 16 ЛИЗИНГ – ПРОБЛЕМИ И ПРЕДИЗВИКАТЕЛСТВА
International Financial Reporting Standard 16 Leases – Problems And Challenges

Author(s): Slavi Genov
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: leasing; lessee; operating lease; asset with right of use; short term lease agreement;
Summary/Abstract: The report looked at the key points and the new concept set out in IFRS 16 Leases on the treatment of leases. The focus is mainly on accounting for the assets, liabilities and costs of the lessees that are primarily affected by the new requirements. The issue of tax treatment under the Corporate Income Taxation Act for depreciable assets representing the right to use the leasing asset for the term of the lease and the costs of the lessees is also discussed.

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