The chapter analyses the accounting of the leasing contract according to Italian national legislation and national accounting standards. The corresponding accounting treatment according to IAS/IFRS is also compared.
Sottoriva, C., La rappresentazione del contratto leasing (locazione finanziaria), Il bilancio di esercizio, Mc Graw-Hill Education, Milano 2022 2022: 313-336 [http://hdl.handle.net/10807/217664]
La rappresentazione del contratto leasing (locazione finanziaria)
Sottoriva, Claudio
Writing – Original Draft Preparation
2022
Abstract
The chapter analyses the accounting of the leasing contract according to Italian national legislation and national accounting standards. The corresponding accounting treatment according to IAS/IFRS is also compared.
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