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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


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