Учет лизинговых операций в МСФО

Сергей Рощин, экономики и торговли менеджмента, Виктор Дуболазов
2016
Analysis of the effects on financial statements and key financial metrics of «Sollers» group in this master's thesis occurs to new lease accounting standard IFRS 16. The main cost and benefits of new lease standard were identified by the analysis of the effects new lease accounting requirements.
doi:10.18720/spbpu/2/v16-2180 fatcat:mj3mbeuk5ff5jejqbkrxxma3ji