Accounting for Lease Contracts. The Current Status and Directions of Change Cover Image
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Rachunkowość umów leasingu. Stan obecny i kierunki zmian
Accounting for Lease Contracts. The Current Status and Directions of Change

Author(s): Mikołaj Turzyński
Subject(s): Supranational / Global Economy, Financial Markets
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: accounting; lease; leasing; IAS / IFRS; National Accounting Standard
Summary/Abstract: The book describes the state of accounting regulations for lease contracts and suggests potential directions of their change. In the six chapters that comprise the monograph, the author presented the following issues: (1) the process of establishing accounting standards for lease contracts, (2) Polish accounting regulations for lease contracts, (3) the classification of lease contracts on the basis of income tax regulations, (4) regulations of the International Accounting Standard 17, (5) regulations of the International Financial Reporting Standard 16, (6) proposals for changes in the accounting regulations for leasing in Poland. The monograph is relevant for researchers dealing with the topic of accounting for lease contracts as well as accountants and professionals preparing financial statements.

  • E-ISBN-13: 978-83-8220-001-0
  • Print-ISBN-13: 978-83-8220-000-3
  • Page Count: 140
  • Publication Year: 2020
  • Language: Polish