Results 251 to 260 of about 267,142 (281)
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2010
Il contributo affronta il tema del trattamento contabile dell’operazione di vendita e retrolocazione (sale and leaseback), distinguendo le operazioni di leasing finanziario da quelle di leasing operativo.
BERTERO, Pierantonio +2 more
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Il contributo affronta il tema del trattamento contabile dell’operazione di vendita e retrolocazione (sale and leaseback), distinguendo le operazioni di leasing finanziario da quelle di leasing operativo.
BERTERO, Pierantonio +2 more
openaire +3 more sources
IAS 17 Leases - A Closer Look [PDF]
, 2009 The International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases.
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2012
SI TRATTA DI UN'ANALISI DEL TRATTAMENTO CONTABILE DEL LEASING SIA PER LOCATARI SIA PER LOCATORI ALLA LUCE DEGLI IAS/IFRS OMOLOGATI DALL'UE.
BERTERO, Pierantonio +2 more
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SI TRATTA DI UN'ANALISI DEL TRATTAMENTO CONTABILE DEL LEASING SIA PER LOCATARI SIA PER LOCATORI ALLA LUCE DEGLI IAS/IFRS OMOLOGATI DALL'UE.
BERTERO, Pierantonio +2 more
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Leasingbilanzierung nach IAS 17 de lege lata
2014Seit knapp 30 Jahren wird Leasing bei Unternehmen, welche die IFRS anwenden, nach IAS 17 „Leasingverhaltnisse“ (Leases) bilanziert, obwohl dieser Rechnungslegungsstandard und auch sein amerikanisches Pendant Statement of Financial Accounting Standards (SFAS) 13 „Accounting for Leases“ erheblicher Kritik ausgesetzt waren und bis dato sind.
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ACCOUNTING TREATMENT OF LEASES ACCORDING TO IAS 17 IN CROATIA
2010Leasing market in Croatia has started to develop after 1997, but it recently experienced rapid growth. In this paper we focus our attention on the accounting treatment of leasing, financial and operational leasing as well as the treatment by the lesser and lessee.
Mladineo, Luka, Vidović, Jelena
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Η αντίδραση της αγοράς στα Διεθνή Λογιστικά Πρότυπα (IAS 17 Leasing)
2007Η παρούσα εργασία ασχολείται με την επίδραση που έχει στην αγορά, η αλλαγή του χειρισμού τον χρηματοδοτικών μισθώσεων που επήλθε με το Πρότυπο 17. Η αλλαγή αυτή αποτελεί ένα μέρος σε σχέση με τις αλλαγές στην οικονομική, επιχειρηματική αλλά και οικονομική πραγματικότητα μέσω της εφαρμογής των Δ.Λ.Π.
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IAS 17: i contratti di leasing
2008Il volume esamina i principi contabili internazionali emanati dallo IASB nella prospettiva della loro applicazione al contesto italiano. In linea con la scelta editoriale della Collana, è rivolto sia agli studenti di Ragioneria internazionale e simili, ai quali è richiesto di apprendere le regole fondamentali di redazione dei bilanci secondo i ...
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IL LEASING FINANZIARIO NELLO IAS 17
2007Problematiche fiscali connesse al leasing finanziario disciplinato dai principi ...
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IAS 17 "Insurance Contracts": New Approaches to Auditing Insurance Transactions
AuditorStarting from January 1, 2025, insurance companies apply IAS 17 «Insurance Contracts». The information disclosed in accordance with the requirements of the standard identifies and explains the amounts reflected in the insurer’s financial statements in relation to insurance contracts, and helps users of these financial statements understand the amount ...
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