Accounting for operational leases according to NAS and international practices

Lazari, Liliana; Rotaru, Daniela

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dc.contributor.author	Lazari, Liliana
dc.contributor.author	Rotaru, Daniela
dc.date.accessioned	2020-09-11T12:11:36Z
dc.date.available	2020-09-11T12:11:36Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/445
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/445
dc.description	LAZARI, Liliana, ROTARU, Daniela. Accounting for operational leases according to NAS and international practices. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 190-193. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of the national and international regulatory framework for operational leases , as well as the international one, is changing with the development of the new IFRS 16, applicable from 2019, which introduces new operational lease arrangements. Or, this requires knowledge for correct application. Analyzing the operational lease according to NAS National "Leases" and international standards, IAS 17 and IFRS 16, there are some differences and changes, according to the operational lease activity. JEL: M41	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	operational lease	en_US
dc.subject	transactions	en_US
dc.subject	contract	en_US
dc.subject	lessor	en_US
dc.subject	lesse	en_US
dc.subject	payments	en_US
dc.subject	standard	en_US
dc.title	Accounting for operational leases according to NAS and international practices	en_US
dc.type	Article	en_US