• Èêîíà çà ñìÿíà íà åçèêà íà áúëãàðñêè
  • Icon to change language to english

The Operating Leasing with The Lessee in Conditions of Crisis in The Context of The Applicable Accounting Legislation

Authors

Keywords
operating leasing, current accounting, reporting of information in the Annual Financial Report, changes for the tenant, reduced rental

Summary
The accent in this article is put on the operating leasing agreements in the aspect of the applicable accounting legislation in the Republic of |Bulgaria. Overview of accounting aspects in the current accounting and in the reporting of information in the Annual Financial Report, for the tenant, are considered, in case of reducing rental.

JEL: M41
Pages: 17
DOI: 

More titles

  • Cost of Electricity Produced from Waste Processing as a Prerequisite for Social Pricing

    In a period of energy crisis, deriving the cost of electricity is a significant problem. It appears as a significant contemporary challenge, and policies to control and limit it are the main priority of the European community on its way to a green economy. Depending on the tariff/price of electricity, which directly depends on its cost price, it ...

  • Online Commerce in Social Networks: A Global Perspective

    The current global aspects of social commerce, as a business model combining online commerce and social networks, are under consideration. Emphasis is placed on the conceptualization of this commercial and social phenomenon and the benefits of social commerce, its successful development and the factors that condition modern trends are highlighted. ...

  • Digitalization and Recruitment of Human Resources in Banking and Insurance Companies: A Comparative Analysis

    The present study has a theoretical and empirical perspective in its construction. In the first aspect, the aim is to study the theoretical achievements in the field of digital technological solutions for the selection of human resources, their potential advantages and disadvantages, and in the second aspect - an analysis of the policies of the ...