Лизингови и нелизингови компоненти в договорите за лизинг
Leasing and non-leasing components in leasing contracts

Author(s): Slavi Genov
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Transport / Logistics
Published by: Икономически университет - Варна
Keywords: Lease agreement; leasing; leasing components; non-leasing components
Summary/Abstract: The report examines the issues related to the accounting aspects of the treatment of leasing and non-leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and lessors.

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