LEADER 01965aam 2200373 n 450 001 9910874747203321 005 20250618102223 010 $a83-8220-001-X 035 $a(CKB)4100000011491522 035 $a(ceeol)ceeol894902 035 $a(CEEOL)894902 035 $a(EXLCZ)994100000011491522 100 $a20252218d2020 ||l | 101 0 $apol 200 1 $aRachunkowo?? umów leasingu. Stan obecny i kierunki zmian$fMiko?aj Turzy?ski 210 $a?ód? [Poland] $cWydawnictwo Uniwersytetu ?ódzkiego$d2020 215 $a1 online resource (1 p. 140) 225 $aUniwersytet ?ódzki 311 08$a83-8220-000-1 330 $aThe book describes the state of accounting regulations for lease contracts and suggests potential directions of their change. In the six chapters that comprise the monograph, the author presented the following issues: (1) the process of establishing accounting standards for lease contracts, (2) Polish accounting regulations for lease contracts, (3) the classification of lease contracts on the basis of income tax regulations, (4) regulations of the International Accounting Standard 17, (5) regulations of the International Financial Reporting Standard 16, (6) proposals for changes in the accounting regulations for leasing in Poland. The monograph is relevant for researchers dealing with the topic of accounting for lease contracts as well as accountants and professionals preparing financial statements. 606 $aEconomy 606 $aSupranational / Global Economy 606 $aFinancial Markets 615 0$aEconomy 615 0$aSupranational / Global Economy 615 0$aFinancial Markets 700 $aTurzy?ski$b Miko?aj $01826356 712 02$aCentral and Eastern European Online Library 801 0$bceeol 801 1$bceeol 906 $aBOOK 912 $a9910874747203321 996 $aRachunkowo?? umów leasingu. Stan obecny i kierunki zmian$94394326 997 $aUNINA