IMPROVING THE METHODOLOGICAL ASPECTS OF MEASURING AND ACCOUNTING FOR RIGHT-OF-USE ASSETS IN LESSEE ENTITIES
Keywords:
This is particularly relevant for capital-intensive industries where enterprises rely on leased machinery, buildings, vehicles, and technological equipment to maintain operational efficiency. As a result, the accounting treatment of lease transactions has become an important issue in both accounting theory and practice.Abstract
The increasing complexity of modern economic activities and the growing use of leased assets have significantly changed the financial reporting practices of enterprises. Leasing has become an important instrument that allows companies to access necessary resources and equipment without large initial capital investments.
References
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