Implications of the new accounting model for leases
Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets. However, sometimes leases, depending on their form, also serve to hide the financing through the so-called “off -b...
Main Authors: | Ivan Čevizović, Ivo Mijoč |
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Format: | Article |
Language: | English |
Published: |
Faculty of Economics and Business in Osijek
2019-01-01
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Series: | Ekonomski Vjesnik |
Subjects: | |
Online Access: | https://hrcak.srce.hr/file/323693 |
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