Accounting for operational leases according to NAS and international practices

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