Noi modificări aduse reglementărior contabile cu privire la contabilizarea şi recunoaşterea în raportările financiare a contractelor de leasing

Abstract

Significant changes to the International Financial Reporting Standard IFRS 16 Leases have led to the introduction of some provisions in national accounting regulations regarding the accounting registration method for the assets consisting of the rights to use the support assets covered by the leasing contracts and also the support assets leased. These major changes brought by IFRS 16 refer to a new approach in defining the lease and also to the recognition and measurement of assets and liabilities generated by lease agreements to the lessee, all of which are presented and substantiated in the present work. CZU: 657.37:339.187.6 ; JEL: M41.