dc.contributor.author | Grosu, Veronica | |
dc.contributor.author | Agapii, Elena | |
dc.date.accessioned | 2020-09-11T08:16:32Z | |
dc.date.available | 2020-09-11T08:16:32Z | |
dc.date.issued | 2017-11 | |
dc.identifier.isbn | 978-9975-75-895-6 | |
dc.identifier.uri | ${dspace.ui.url}/handle/1234567890/430 | |
dc.description | GROSU, Veronica, AGAPII, Elena. IFRS 16 – leasingul. 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. 86-91. ISBN 978-9975-75-895-6. | en_US |
dc.description.abstract | IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. This standard provides a single lessee accounting model, requiring lessees to recogniseassets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. JEL: M 41 | en_US |
dc.language.iso | en | en_US |
dc.publisher | ASEM | en_US |
dc.subject | IFRS 16 | en_US |
dc.subject | lease commitments | en_US |
dc.subject | financial statements | en_US |
dc.subject | IAS 17 | en_US |
dc.title | IFRS 16 – leasingul | en_US |
dc.type | Article | en_US |