| Autor: Mirosław Adamczyk | 181 |
Strony: 181-193
pełen tekst
LEASE CONTRACTS UNDER INTERNAL AUDIT
Summary
The article discusses the topic of internal auditing in the context of lease contracts. In the article, special attention is drawn to the question of reclassifying those contracts which have previously been classifi ed for tax purposes as operating lease contracts while being considered fi nance lease contracts by law. To illustrate the complexity of the matter, the article provides example figures, which can serve as valuable guidelines for auditors and accountants alike.
pełen tekstLEASE CONTRACTS UNDER INTERNAL AUDIT
Summary
The article discusses the topic of internal auditing in the context of lease contracts. In the article, special attention is drawn to the question of reclassifying those contracts which have previously been classifi ed for tax purposes as operating lease contracts while being considered fi nance lease contracts by law. To illustrate the complexity of the matter, the article provides example figures, which can serve as valuable guidelines for auditors and accountants alike.