Listar por tema "IAS 17"

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    • openAccess   Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos 

      GILL DE ALBORNOZ NOGUER, BELEN; Rusanescu, Simona; Cabedo Cortés, Paula Centro de Estudios Financieros (2017-01)
      Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ...