Accounting Aspects Of The Acquisition Of Tangible Assets Through Leasing
AbstractThe present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that transfers substantially all the risks and rewards incident toownership of an asset. Title may or may not eventually be transferred. A leaseclassified as an operating lease if it does not transfer substantially all risks andrewards to ownership. Since the transaction between a lessor and a lessee is based ona lease agreement commom to both parties, it is appropriate to use consistentdefinitions. The application of these definitions to the differing circumstances of thetwo parties may sometimes result in the same lease being classified differently bylessor and lessee.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2008)
Issue (Month): 10 ()
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Leasing; lessor; finance lease;
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- M - Business Administration and Business Economics; Marketing; Accounting
- O10 - Economic Development, Technological Change, and Growth - - Economic Development - - - General
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