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Interpretation of the concept of liabilities in lease accounting.

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Title: Interpretation of the concept of liabilities in lease accounting.
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
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PubType: Academic Journal
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      – Type: doi
        Value: 10.6018/rcsar.538161
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      – Code: eng
        Text: English
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        PageCount: 14
        StartPage: 57
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      – TitleFull: Interpretation of the concept of liabilities in lease accounting.
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            NameFull: Molina-Sánchez, Horacio
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            NameFull: de Vicente-Lama, Marta
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              Text: ene-jun2025
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              Y: 2025
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              Value: 28
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