Listar COFIN_Articles por autoría "69672abe-d84f-42e5-8420-204d4fc8879e"
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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 ...