AS 19 | Lease Accounting | by CA/CMA Santosh Kumar

Описание: AS 19 | Lease Accounting | by CA/CMA Santosh Kumar

AS-19 deals with the accounting policies applicable for all types of leases except certain listed below. A lease is a transaction whereby an agreement is entered into by the lessor with the lessee for the right to use an asset by the lessee in return for a payment or series of payments for an agreed period of time.

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