Keyword: «leases»

Positive and Negative Aspects of International Standards Implementation in the Russian Federation, on the Example of IAS 17 "Leases"

ART 770351

Author:

Anastasiya Orlova

Full text Read online

The article deals with contemporary issues of accounting regulation in the Russian Federation. The author consideres the main problems of international financial reporting standards implementation in Russian accounting system. IFRS standard (IAS) 17, "Leases" is studied, the pros and cons of its use are analyzed.

Keywords: ifrs, leases, ifrs implementation issues, recording