Depending on the nature of the cash flows, they are classified as originating from financing or investing activities...
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What do you think are the most time-consuming accounting tasks? What takes up the lion?s share of your working time?...
More about the most time consuming tasks in accountingRecognition of financial leasing in the books: in an amount equal to the market value of the leased asset. In...
More about financial leasingLeasing contract is a financial leasing operation when it meets at least one of the conditions IAS 17 par.10,...
More about conditions for recognision of a finance leaseFixed assets should be depreciated over their useful life. The useful life is defined as the time of use of...
More about correct determination of depreciation of fixed assetsIf at least one impairment indicator occurs, a detailed impairment test is required. Internal indicators -...
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