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[null,"1.","Record Nr.",null,"UNINA9910874747203321"]
[null,null,"Autore",null,"Turzyński Mikołaj"]
[null,null,"Titolo",null,"Rachunkowość umów leasingu. Stan obecny i kierunki zmian / Mikołaj  Turzyński"]
[null,null,"Pubbl/distr/stampa",null,"Łódź [Poland], : Wydawnictwo Uniwersytetu Łódzkiego, 2020"]
[null,null,"ISBN",null,"83-8220-001-X"]
[null,null,"Descrizione fisica",null,"1 online resource (1 p. 140)"]
[null,null,"Collana",null,"Uniwersytet Łódzki"]
[null,null,"Soggetti",null,"Economy"]
[{"$nulls":4},"Supranational / Global Economy"]
[{"$nulls":4},"Financial Markets"]
[null,null,"Lingua di pubblicazione",null,"Polacco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","The 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."]