Leasing and non-leasing components in leasing contracts

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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Publication Details

Published
2025-04-11
DOI
https://doi.org/10.56065/accountcont/2025.82
Primary Topic
European and International Contract Law
Type
article
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article

Leasing and non-leasing components in leasing contracts

Slavi Genov
European and International Contract Law
article

Leasing and non-leasing components in leasing contracts

Slavi Genov
article en

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.

Openalex Percentile: Top 64%
European and International Contract Law
DOIOpen Access PDFOpenAlex
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Leasing and non-leasing components in leasing contracts — Slavi Genov · (2025) | TGRS Research Map | TGRS