An overview of criteria and indicators, applicable to the distinction between finance and operating leases under IAS 17 and (Dutch Accounting Standards Board) RJ 292. Also, these decision points are applicable to lessors (providers of the leases) under the new standard IFRS 16, Leases.
Criteria and indicators (Dutch only)
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Criteria and indicators to distinguish finance from operating leases. Applies to IAS 17, (Dutch) RJ 292 ánd to lessors under IFRS 16.
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