НОВИТЕ МСФО 16 ЛИЗИНГ и МСФО 15 ПРИХОДИ ОТ ДОГОВОРИ С КЛИЕНТИ
Счетоводен семинар, Финанси и счетоводство20 септември 2017 г., 9.30 – 17.00 ч.
София, зала КИТОВ ЦЕНТЪР, ул. „Люлин планина” № 33 а
Лектор: Бойка Брезоева
МСФО 16 Лизинг
1.История на проекта на СМСС за лизинга
2.Обхват на МСФО 16 Лизинг и основни различия с МСС 17 Лизинг
3.Нова дефиниция за лизинга и идентифициране на лизинг
4.Разделяне на лизингов компонент в договор и комбинация на лизингови договори
5.Определяне на срока на лизинга
6.Счетоводно отчитане на лизинговите договори при лизингополучателите:
- Признаване и оценяване на актив с право на ползване и на лизингов пасив
- Изключения от принципите на признаване и оценяване
- Компоненти на лизинговите плащания
- Променливи лизингови плащания
- Промяна на лизинговия договор
- Представяне и оповестяване
7.Счетоводно отчитане на лизинговите договори при лизингодателите:
- Класификация на лизинговите договори
- Признаване и оценяване на лизинговите договори
- Промяна на лизинговия договор
- Продажба с обратен лизинг, определяне дали прехвърлянето на актива е продажба или не
8.Счетоводно отчитане на сублизинг
9.Преминаване от изискванията на МСС 17 Лизинг към МСФО 16 Лизинг – подход на пълно прилагане с обратна сила и опростен подход за лизингополучателите
10.Практически ефект от прилагането на новия МСФО 16
МСФО 15 Приходи от договори с клиенти
- Признаване
- Идентиициране на договор с клиент – одобряване на договора, идентифициране на страните, правата на страните и сумите за плащане по договора, идентиициране на търговската същност на договора и определяне на вероятността за получаване на договореното възнаграждение.
- Идентифициране на задължение за изпълнение.
- Уреждане на задължения за изпълнение.
- Измерване – определяне на цената на сделката.
- Разходи по договора
- Допълнителни разходи за постигане на договор.
- Разходи направени при изпълнението на договор с клиент.
- Значими преценки при прилагането на МСФО 15 Приходи от договори с клиенти.
- Представяне.
- Оповестяване.
Участниците в обучението получават сертификат.
Китов Център гарантира винаги високо качество.
Най-добрите специалисти ще отговорят на всички ваши въпроси.
Ефективни обучения в малки групи.
Цена 170 лева без ДДС
Сумата се превежда по сметката на КИТОВ ЦЕНТЪР ЕООД
BG13BUIB98881045896700; BIC: BUIBBGSF
В цената са включени материали, много кафе – “Кабо Верде”и вкусен обяд от
„Мати Ди”.
В платежното нареждане моля впишете датата на семинара.
Краен срок за записване до попълване на местата.
Местата за семинара са ограничени. Заявката е активна при получено плащане.
Pingback: Google
Pingback: india visa online
Pingback: india visa usa
Pingback: Xanax bars for sale
Pingback: http://www.svcd2dvdmpg.com/varied-kind-of-online-casinos/
Pingback: souvenirs store
Pingback: coach gil
Pingback: virtual visa card buy for google AdWords
Pingback: Google
Pingback: SAP Case Studies
Pingback: IT Services Jersey
Pingback: mobile price in bd
Pingback: pet life today
Pingback: music theory
Pingback: gk quiz
Pingback: buy it at sale
Pingback: cbd oil for dogs
Pingback: cbd oil near me
Pingback: vibrator
Pingback: how to use a cock ring
Pingback: Healthy Cafes Perth
Pingback: http://law.mmac.co/discussion/85924/best-online-casinos/p1?new=1
Pingback: how to use a penis ring
Pingback: publish an article online free
Pingback: Order Pills online
Pingback: how to make pussy squirt
Pingback: where to buy valium online
Pingback: https://counterfeitmoneyforsale.online/
Pingback: best CBD oil for depression
Pingback: Order percocet online legally
Pingback: https://newsideology.com/5-seo-strategies-that-can-hurt-bring-down-your-campaign/
Pingback: english russian dictionary
Pingback: Online Casino Malaysia
Pingback: Order hydrocodone online
Pingback: Software Application Development
Pingback: buy weed online switzerland
Pingback: kitesurfing sri lanka
Pingback: Cannabis Oil
Pingback: buy a high school diploma online
Pingback: pornographie
Pingback: Cyber Security Expert in India
Pingback: King Pen
Pingback: catollux.md
Pingback: situs pkv games
Pingback: what seo stands for
Pingback: Politics
Pingback: order valium online legally
Pingback: cbd hemp seed
Pingback: feminized seeds for sale
Pingback: anal beads
Pingback: top sàn forex
Pingback: suction cup base dildo
Pingback: hasta yatağı fiyatları
Pingback: http://www.listnow.co/business/mold-and-fire-damage-removal/mold-removal-boise
Pingback: legal steroids uk
Pingback: MrPornGeek
Pingback: harness belt
Pingback: http://www.businesslistify.com/business/mold-and-fire-damage-removal/mold-removal-boise
Pingback: https://teleadreson.com/mold-removal-akron,grant-st,-akron,-oh,-44311-TGyKAExsigA.html
Pingback: best electricians in charleston
Pingback: https://www.eliteservicesnetwork.com/united-states/bakersfield/home-services/mold-removal-bakersfield
Pingback: skin complexion
Pingback: http://www.businessrater.com/biz/Mold-Removal-Akron-94495
Pingback: https://www.youtube.com/watch?v=DnZdsT25VD0&t=3s
Pingback: buy customised myob accountright purchase order
Pingback: fapidy.com
Pingback: Office Phones
Pingback: Refacciones electronicas
Pingback: Marijuana Wax
Pingback: Logo
Pingback: Sleep apnea
Pingback: ремонт на дюзи
Pingback: http://csss.j-m-e.net/member.php?action=showprofile&user_id=11692
Pingback: private chef
Pingback: http://alexisgfcy11010.ezblogz.com/19934932/elektrische-scooter
Pingback: http://userbars.name/member.php?action=showprofile&user_id=134636
Pingback: Granger Indiana
Pingback: tulpen excursie
Pingback: e juice uk
Pingback: free video streaming
Pingback: relationships
Pingback: computerschrott ankauf
Pingback: https://vermontrepublic.org/bathroom-mold-should-never-go-unchecked/
Pingback: 2500mg CBD oil
Pingback: https://royalcbd.com/product/cbd-gummies-25mg/
Pingback: Foleshill Phone Repair Shop
Pingback: https://royalcbd.com/product/cbd-gummies-10mg
Pingback: how to use sex toy
Pingback: Royal CBD oil
Pingback: CBD near me
Pingback: private songs download
Pingback: http://medford.bizlistusa.com/business/5211391.htm
Pingback: cruise nyc
Pingback: free download for windows 8
Pingback: free download for windows pc
Pingback: app pc download for windows
Pingback: free app for pc download
Pingback: free download for windows 7
Pingback: pc apps free download
Pingback: strap on harness
Pingback: games for pc download
Pingback: free download for pc
Pingback: vibrating panties with remote
Pingback: apk for pc free download
Pingback: pc games for windows 7
Pingback: app apk download for windows pc
Pingback: pc games for windows 10
Pingback: laptop app
Pingback: BUY CANNABIS ONLINE
Pingback: https://superfastmoney.org/
Pingback: Dank Vapes
Pingback: Rabbit vibrator
Pingback: AVS Video Editor Crack
Pingback: Double penetration cock ring
Pingback: erectile dysfunction treatment
Pingback: Toddler Friendly Cafes
Pingback: http://www.jeemainresult2017.com/picking-the-right-plumbing-service-what-all-should-you-think-of/
Pingback: Elite IT
Pingback: dildo for beginners
Pingback: is CBD legal
Pingback: CBD oil side effects
Pingback: 1000mg CBD oil
Pingback: CBD capsules
Pingback: bondage toys
Pingback: nhà đất quy nhơn
Pingback: upscale bars in atlanta
Pingback: bdsm toys
Pingback: Plymouth Indiana
Pingback: best apps review
Pingback: Magic Wand Massager
Pingback: israel day tours from tel aviv
Pingback: https://diamondcleaningusa.com/cleaning-methods/
Pingback: webehigh
Pingback: CBD products
Pingback: https://diamondcleaningusa.com/why-having-sex-in-a-clean-room-is-better/
Pingback: big black dong
Pingback: pembroke welsh corgi puppies for sale
Pingback: crm for architectural firm
Pingback: business loan
Pingback: CBD oil near me
Pingback: furniture shops in gurgaon
Pingback: buy CBD products
Pingback: onhax
Pingback: best CBD store near me
Pingback: how to make sex toys for boys
Pingback: carpet cleaners maple ridge
Pingback: 1Pro Vancouver moving company - (604) 721-4555
Pingback: pirnhub
Pingback: Las Vegas Homes for Sale Las Vegas Real Estate LVR
Pingback: Hollywood
Pingback: Google Adwords Advertising
Pingback: Vape Shop
Pingback: flight
Pingback: MyInforms
Pingback: scarlet macaw for sale
Pingback: waterproofing solution for roof
Pingback: CBD oil near me
Pingback: حال کردن مامان از کیر کلفت
Pingback: Thc Oil
Pingback: andaman and nicobar holiday package
Pingback: cbd companies
Pingback: joy organics cbd
Pingback: define drug
Pingback: burnt definition
Pingback: royal cbd
Pingback: buy cbd gummies
Pingback: pegging dildo
Pingback: realistic stroker
Pingback: sex
Pingback: Buy Quality Backlinks
Pingback: книжки-панорамки для детей
Pingback: domain authority
Pingback: https://mksorb.com/tubemate-apk/
Pingback: Buy Backlinks
Pingback: https://5starlegitdocuments.com/counterfeit-money/
Pingback: kiu
Pingback: https://mksorb.com/security-master-antivirus-apk/
Pingback: https://mksorb.com/sup-multiplayer-racing-apk/
Pingback: MILF
Pingback: Carpet Cleaning Specials
Pingback: https://mksorb.com/shadow-fight-3-apk-mod-nekki/
Pingback: Loan App Mobile APP
Pingback: Biography
Pingback: rabbit massager
Pingback: rabbit vibrator review
Pingback: vibrators
Pingback: https://mksorb.com/ufo-vpn-premium-apk/
Pingback: thrusting vibrators
Pingback: https://mksorb.com/thunder-vpn-pro-apk/
Pingback: penis ring vibrator
Pingback: dự án hưng thịnh
Pingback: https://mksorb.com/all-gps-tools-pro-apk/
Pingback: kegel exercises
Pingback: Homeowners
Pingback: which is better phuket or krabi
Pingback: safestore auto
Pingback: математика 8 класс
Pingback: G Suite coupons
Pingback: i want personal loan
Pingback: Stiiizy Liiit
Pingback: social media optimization company in navi mumbai
Pingback: http://avextinct.com/quick-plumbing-tips-that-everybody-can-use/
Pingback: Argos Indiana
Pingback: https://mksorb.com/coincalc-pro-apk/
Pingback: cannabis
Pingback: cannabis
Pingback: best health insurance in india 2019
Pingback: mind research & development
Pingback: masturbator for men
Pingback: male masturbator
Pingback: cannabis for the culture
Pingback: online visa card
Pingback: https://mksorb.com/remote-control-for-all-tv-apk/
Pingback: https://mksorb.com/send-anywhere-file-transfer-apk/
Pingback: wizkid
Pingback: dax history
Pingback: india business visa
Pingback: https://mksorb.com/drift-tuner-2019-mod-apk/
Pingback: sexy girl shows
Pingback: sex livestreami
Pingback: MKsOrb.Com
Pingback: dank cartridges
Pingback: MKsOrb.Com
Pingback: MKsOrb
Pingback: umlcode
Pingback: MKsOrb
Pingback: best CBD oil
Pingback: MKsOrb.Com
Pingback: House Cleaning Las Vegas
Pingback: Buy Weed Online
Pingback: chống gù lưng vẹo cột sống
Pingback: dvds
Pingback: MKsOrb.Com
Pingback: couple sex live
Pingback: sexy cams live
Pingback: nudelive
Pingback: sexyshows
Pingback: sex
Pingback: sexy
Pingback: MKsOrb.Com
Pingback: CBD gummies
Pingback: CBD gummies
Pingback: MKsOrb
Pingback: MKsOrb.Com
Pingback: сказки слушать аудиокнигу
Pingback: Earn Money By Link Shortener
Pingback: APK
Pingback: weed for sale
Pingback: Android
Pingback: Free Download
Pingback: Smoke Shop Near Me
Pingback: MKsOrb
Pingback: https://royalcbd.com/product/cbd-oil-250mg/
Pingback: sms
Pingback: https://royalcbd.com/product/cbd-oil-500mg/
Pingback: https://royalcbd.com/product/cbd-capsules-25mg/
Pingback: https://royalcbd.com/product/cbd-salve/
Pingback: Cleaner
Pingback: https://royalcbd.com/blog/
Pingback: hints
Pingback: have a peek here
Pingback: best CBD oil
Pingback: pop over to these guys
Pingback: Coinpunk
Pingback: coinchomp
Pingback: Koikatu
Pingback: MKsOrb.Com
Pingback: Business Accounts
Pingback: MKsOrb.Com
Pingback: فیلم سکسی
Pingback: داستان سکسی
Pingback: THC vape oil
Pingback: MKsOrb.Com
Pingback: underground reptiles for sale
Pingback: adoptable dogs near me
Pingback: Pet store
Pingback: MKsOrb
Pingback: Dank vapes
Pingback: download mp3
Pingback: safestore auto
Pingback: MKsOrb.Com
Pingback: fake id
Pingback: Cheap Great Dane puppies for sale near me
Pingback: THC vape juice
Pingback: MKsOrb.Com
Pingback: English bulldog puppies for sale near me
Pingback: cavalier King Charles spaniel puppies for sale in pa
Pingback: chihuahua puppies for sale
Pingback: golden retriever puppies for sale in NC
Pingback: french bulldog puppies for sale in pa
Pingback: and Business Columnist
Pingback: Chuyen phat nhanh di Anh
Pingback: http://buycounterfeitmoneyonline.net
Pingback: Dank carts
Pingback: Puppies for adoption near me
Pingback: boxer puppies for sale near me
Pingback: rottweiler puppies for sale
Pingback: Siberian husky puppy
Pingback: black pitbull puppies for sale
Pingback: clitoral suction
Pingback: border collie lab mix puppies for sale
Pingback: german shepherd puppy
Pingback: home visit cupping
Pingback: Dank vapes
Pingback: Dank carts
Pingback: Buy weed online
Pingback: buy ketamine
Pingback: https://5starlegitdocuments.com/our-services/birth-certificate/
Pingback: Buy weed online
Pingback: best thrusting vibrator
Pingback: penis enlargement pump
Pingback: penis pump demo
Pingback: oneplus 8
Pingback: https://blocktek.university/activity/p/160023/
Pingback: https://www.mindmeister.com/users/channel/44284556
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: MKsOrb
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: CBD
Pingback: how to wear a strapon
Pingback: how to use a sex toy
Pingback: how to use a strapon
Pingback: corporate office headquarter
Pingback: CBD for sale
Pingback: CBD oil for sale
Pingback: CBD oil
Pingback: buy CBD oil
Pingback: CBD oil
Pingback: buy CBD oil
Pingback: best CBD oil
Pingback: buy CBD oil
Pingback: CBD oil
Pingback: buy CBD oil
Pingback: CBD oil
Pingback: CBD oil for sale
Pingback: CBD oil
Pingback: CBD for sale
Pingback: CBD oil
Pingback: CBD oil
Pingback: buy CBD oil
Pingback: CBD for sale
Pingback: CBD oil
Pingback: CBD oil for sale
Pingback: body wand vibrator
Pingback: https://freereviewnow.com/
Pingback: anal penis ring
Pingback: buy CBD
Pingback: best CBD
Pingback: best CBD
Pingback: best cbd products
Pingback: cbd for sale
Pingback: best cbd products
Pingback: best cbd
Pingback: mango juul pods for sale
Pingback: CBD gummies
Pingback: CBD gummies
Pingback: Mint Juul pods
Pingback: CBD gummies
Pingback: apk download for windows 7
Pingback: app for pc
Pingback: free download for windows
Pingback: apps for pc download
Pingback: free app download
Pingback: apps download for windows 7
Pingback: free apps for pc download
Pingback: app free download
Pingback: free pc games download
Pingback: free games download for pc
Pingback: free download for windows
Pingback: free download for pc windows
Pingback: free apps for pc download
Pingback: free download for laptop pc
Pingback: app download for pc
Pingback: free games for pclaptop
Pingback: games free download for windows 8
Pingback: free app for pc download
Pingback: free pc games download
Pingback: oyo rooms referral code
Pingback: nill
Pingback: react native
Pingback: oral tips
Pingback: best male stroker
Pingback: Schilderen Op Nummer
Pingback: giant realistic suction cup dildo
Pingback: adam and eve dildo
Pingback: Buy Weed Online
Pingback: THC Vape Oil
Pingback: CBD gummies
Pingback: CBD topical
Pingback: advice
Pingback: CBD oil 2500mg
Pingback: Dank Vapes
Pingback: Buy Marijuana Online
Pingback: male sex toys
Pingback: huge dildo review
Pingback: cock ring anal vibrator
Pingback: cannabis culture
Pingback: net market
Pingback: pussy toy
Pingback: CBD
Pingback: Managing your Business Books
Pingback: best mens masturbator
Pingback: using dildo
Pingback: adam and eve dildo
Pingback: hairdressing scissors
Pingback: rijschool rotterdam
Pingback: CBS oil benefits
Pingback: Dank Vapes Carts
Pingback: professional hairdressing scissors
Pingback: Glock Store
Pingback: barbering scissors
Pingback: left handed scissors
Pingback: Mark Konrad Chinese Scissors
Pingback: backlink
Pingback: hairdressing scissors icandy
Pingback: Email
Pingback: yasaka scissors
Pingback: hairdressing scissors
Pingback: cbd oil Australia
Pingback: how to use a dildo
Pingback: blogging jobs
Pingback: monetize blog
Pingback: VAPE CARTRIDGES
Pingback: https://youtu.be/o7qtCr4XuwY
Pingback: vibrators
Pingback: Solar inverter
Pingback: mens rings online
Pingback: free download for windows 8
Pingback: free download for windows
Pingback: app download for windows
Pingback: apps download for pc
Pingback: app free download for windows 10
Pingback: apps download for windows 7
Pingback: free download for pc windows
Pingback: app free download
Pingback: app for pc download
Pingback: free app for pc download
Pingback: free download for windows 8
Pingback: free download for windows pc
Pingback: pc app
Pingback: free download for windows 8
Pingback: free download for laptop pc
Pingback: app free download for windows 8
Pingback: free games for laptop
Pingback: virtual card with bitcoin
Pingback: moon rocks
Pingback: Rick simpson oil for sale
Pingback: cannabis oil for sale
Pingback: ukraine study visa
Pingback: ban hoc thong minh
Pingback: hairdressing scissors matsui
Pingback: Financial Advisor Omaha
Pingback: best CBD oil
Pingback: calgary cash for scrap cars
Pingback: scrap car removal calgary (403) 614-2357
Pingback: minoxidil 15%
Pingback: elite chinese scissors
Pingback: best CBD oil
Pingback: best CBD gummies
Pingback: CBD gummies
Pingback: Thailand Rajabhat
Pingback: web scraping
Pingback: strongest CBD oil
Pingback: best CBD oil
Pingback: CBD oil
Pingback: Royal CBD oil 500mg
Pingback: CBD gummies for pain
Pingback: Royal CBD
Pingback: RoyalCBD
Pingback: Royal CBD topical
Pingback: Royal CBD cream
Pingback: Royal CBD products
Pingback: CBD
Pingback: carte prepagate
Pingback: Nairobiwire
Pingback: inflatable paddle board
Pingback: apps download for pc
Pingback: pc games apps free download
Pingback: dispensaries near me
Pingback: how to have sex on self-quarantine
Pingback: what to do in isolation when you’re bored
Pingback: best finger vibrator
Pingback: best pocket pussy
Pingback: 2 in 1 stroker
Pingback: sex toys
Pingback: best CBD capsules
Pingback: CBD capsules
Pingback: watch porn
Pingback: CBD oil
Pingback: Royal CBD
Pingback: doctor7online.com
Pingback: Buy Marijuana online
Pingback: panty dildo
Pingback: giant dildo
Pingback: Porno izle
Pingback: porno izle
Pingback: extension sleeve
Pingback: anal sex starter kit
Pingback: dank vapes
Pingback: CBD products
Pingback: Royal CBD
Pingback: Movie Download Site
Pingback: best CBD oil
Pingback: best cbd cream for pain
Pingback: best cbd cream for pain
Pingback: Grey parrot
Pingback: Dmt for sale
Pingback: Grand Power Stribog
Pingback: Buy Marijuana Online
Pingback: Movie Download Site
Pingback: Buy Marijuana Online
Pingback: Movie Download Site