ListarCOFIN_Articles por tema "NIC 17"
Mostrando ítems 1-1 de 1
-
Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos
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 ...