ACCOUNTING OF LEASE RELATIONS IN ACCORDANCE WITH IFRS 16 "LEASE" IN MODERN BUSINESS
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INNOVATIVE SCIENCE PUBLISHING
Abstract
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In this article, the author reveals the essence and importance of rental relations in modern business. The procedure for accounting for leases in accounting is disclosed. The need for accounting in accordance with IFRS 16 "Lease", as well as problems that occur in the process of accounting for lease relations.
Keywords
Lease, sublease, operating lease, finance lease