Lessees’ Right-Of-Use Assets – Concepts, Requirements and Practices

Slavi Genov

Economic Studies journal, 2023, issue 8, 123-141

Abstract: This work is dedicated to the definitions of control introduced by the Conceptual Framework for Financial Reporting which defines assets recognition based on the understanding that assets are an economic resource and as such a bundle of rights. The concept of assets recognition based on the relationship with the provisions of property law is analysed and on this basis, the reporting, presentation and disclosure of the right-of-use assets in the financial statements of Bulgarian companies for 2021 are studied.

JEL-codes: M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2023:i:8:p:123-141

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