IFRS 16 – leasingul

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