Interpretation of the concept of liabilities in lease accounting.
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| Title: | Interpretation of the concept of liabilities in lease accounting. |
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| Alternate Title: | Interpretación del concepto de pasivo en la contabilidad de arrendamientos. |
| Authors: | Molina-Sánchez, Horacio1 hmolina@uloyola.es, de Vicente-Lama, Marta1, del Mar Ortiz-Gómez, Maria1 |
| Source: | Revista de Contabilidad - Spanish Accounting Review. ene-jun2025, Vol. 28 Issue 1, p57-70. 14p. |
| Database: | Business Source Ultimate |
| ISSN: | 11384891 |
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| DOI: | 10.6018/rcsar.538161 |