FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
DOI:
https://doi.org/10.5281/zenodo.18110272Abstract
This article examines the fundamentals of forming accounting policies for leasing companies based on
International Financial Reporting Standards (IFRS). The study analyzes the procedures for accounting for leasing
transactions and preparing financial statements in accordance with international standards. Particular attention is paid
to the accounting treatment of leasing operations by lessors and lessees, as well as to the transformation of financial
reporting in line with IFRS requirements
Keywords
leasing, lessee, lessor, accounting for leasing transactions, transformation, International Financial Reporting Standards.References
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