Pregled bibliografske jedinice broj: 478947
ACCOUNTING TREATMENT OF LEASES ACCORDING TO IAS 17 IN CROATIA
ACCOUNTING TREATMENT OF LEASES ACCORDING TO IAS 17 IN CROATIA // XXIV. microCAD International Scientific Conference Miskolc: University of Miskolc, 2010
Miskolc, 2010. str. 109-113 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 478947 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
ACCOUNTING TREATMENT OF LEASES ACCORDING TO IAS 17 IN CROATIA
Autori
Mladineo Luka ; Vidović Jelena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
XXIV. microCAD International Scientific Conference Miskolc: University of Miskolc, 2010
/ - Miskolc, 2010, 109-113
ISBN
978-963-661-925-1
Skup
XXIV. microCAD International Scientific Conference Miskolc: University of Miskolc
Mjesto i datum
Miskolc, Mađarska, 18.03.2010. - 20.03.2010
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
leases ; ias 17 ; financial lease
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Sveučilište u Splitu,
Sveučilište u Splitu Sveučilišni odjel za stručne studije
