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Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts

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  • Tulvinschi Mihaela

    ()
    (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

  • Chirita Irina

    ()
    (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

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    Abstract

    The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 3 (2009)
    Issue (Month): 1 (May)
    Pages: 1186-1191

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    Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1186-1191

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    Related research

    Keywords: lease; residual value; accountancy estimation; lessor; lessee;

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