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September 5, 2025

Leasing and non-leasing components in leasing contracts

Key Points

Proper classification of leasing components is essential for accurate financial reporting.
The analysis emphasizes the importance of adhering to International Accounting Standards in lease contracts.
Understanding the roles of lessees and lessors facilitates better financial disclosures.
Clear delineation of components aids in compliance with rigorous accounting standards.

Abstract

The report examines the issues related to the accounting aspects of the treatment of leasing and non- leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and lessors.

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Cite This Study

Slavi Genov (Fri,) studied this question.

synapsesocial.com/papers/68bb49db6d6d5674bcd00354 https://doi.org/https://doi.org/10.56065/accountcont/2025.82

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