Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16
Purpose: The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”. Methodology: The qualitative method was used to develop the study, through bibliographical...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal do Rio Grande do Norte
2025-01-01
|
Series: | Revista Ambiente Contábil |
Subjects: | |
Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38726 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|