Wpływ kryteriów kwalifikacji umów leasingowych na zawartość informacyjną sprawozdań finansowych
The effect of qualification criteria of lease contracts on the information content of financial statements

Summary/Abstract: The aim of this article is to point out the necessity of taking into account the fundamental accounting principles during the process of qualification of lease contracts. In the context of the work being done on the National Accounting Standard particular attention should be paid to the way of presentation of operating lease contracts which could possibly allow undervaluation of liabilities. The authors suggest qualifying lease contracts not only basing on detailed regulations, but also taking into account the fundamental accounting principles along with a specific character of an economic entity.

• Details
• Contents