دانلود مقاله ISI انگلیسی شماره 79982
ترجمه فارسی عنوان مقاله

ملاحظات بر روی موضوع حسابداری لییزینگ

عنوان انگلیسی
Considerations on the subject of lease accounting
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
79982 2011 11 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 27, Issue 2, December 2011, Pages 355–365

ترجمه کلمات کلیدی
اجاره؛ لیزینگ؛ IAS-IFRS؛ حسابداری؛ گزارش نویسی؛ مواد و روش ها
کلمات کلیدی انگلیسی
Lease; Leasing; IAS-IFRS; Accounting; Reporting; Methods
پیش نمایش مقاله
پیش نمایش مقاله  ملاحظات بر روی موضوع حسابداری لییزینگ

چکیده انگلیسی

The question of the correct method for recording lease transactions has already been the subject of debate both domestically and internationally for some time now (2009). The discussion on a set of rules for recording such operations has recently been fuelled by the inclusion in the FASB and IASB's agendas of a joint project regarding accounting rules for both the lessor and the lessee. To this very moment the preliminary output of this joint project has been the drafting of a discussion paper published on 19 March 2009. The present work offers a critical commentary on the main innovations introduced by the boards on the subject of lease accounting and illustrates an alternative accounting model which, starting with the identification of the essential economic elements of any lease contract, would be best suited to representing, in accounting terms, the reasoning and the actual purpose of a lease transaction.