engleski

ACCOUNTING TREATMENT OF LEASES ACCORDING TO IAS 17 IN CROATIA

Leasing market in Croatia has started to develop after 1997, but it recently experienced rapid growth. In this paper we focus our attention on the accounting treatment of leasing, financial and operational leasing as well as the treatment by the lesser and lessee. We will show the accounting treatment of leasing in accordance with the International Financial Reporting Standards that were adopted in order to harmonize accounting practice in the world and are effective since 2001 when they passed the International Accounting Standards Board.

leases ; ias 17 ; financial lease

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