Implications of the new accounting model for leases

Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets. However, sometimes leases, depending on their form, also serve to hide the financing through the so-called “off -b...

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Bibliographic Details
Main Authors: Ivan Čevizović, Ivo Mijoč
Format: Article
Language:English
Published: Faculty of Economics in Osijek 2019-01-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:https://hrcak.srce.hr/file/323693