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IPSAS 43: новый стандарт по учету аренды
Впрочем, отмечается, что в существенной мере она все же «перекочевала» в IPSAS 43. Такое решение продиктовано откликами на выходивший ровно четыре года назад предварительный вариант будущего стандарта по учету аренды, ED 64. Как выяснилось, мнения относительно полного отказа от прежней модели учета в пользу новой разделились, и однозначной поддержки не получил ни первый, ни второй вариант действий.
Стандарт вступает в силу с 1 января 2025 г. Разрешено досрочное использование.
via | gaap.ru
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The date of publishing:
02 February /2022 07:55
Catalogul tematic
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Tags:
IPSAS | Аренда | новый стандарт
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