基本信息
文件名称:租赁分类:营租赁与融资租赁区分与应用.pdf
文件大小:641.46 KB
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更新时间:2025-09-26
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文档摘要
LEASE-OPERATINGORFINANCE?
ThisarticleisrelevanttoPapersF7andP2
Complexleasetermsmeanthatitisoftendifficulttodeterminehowtheyshouldbeclassified.This
articleexaminesIAS17andshedssomelightonthematter
LeasesareclassifiedcurrentlyunderIAS17,Leases,asfi