IDEAS home Printed from https://ideas.repec.org/a/rau/journl/v4y2009i2p73-82.html
   My bibliography  Save this article

Accounting Of Lease Contracts According To Ias 17 “Leasing Contracts”

Author

Listed:
  • Boni Străoanu

    ("Petroleum-Gas” University of Ploiesti Author-Name: Daniela Iov
    "Petroleum-Gas” University of Ploiesti)

Abstract

Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor), will assign the goods to a user (lessee) based on a firm request and against payment of a rent, which can include, as the case may be: amortization of the asset; remuneration of the invested capital (based on commission); risk premium due to the fact that the financial institution (lessor) nears the entire financing; administrative expenses. This article presents the registration of the leasing in accounting, according to IAS 17, both from the point of view of the lessor, and from that of the lessee.

Suggested Citation

  • Boni Străoanu, 2009. "Accounting Of Lease Contracts According To Ias 17 “Leasing Contracts”," Romanian Economic Business Review, Romanian-American University, vol. 4(2), pages 73-82, June.
    • Handle: RePEc:rau:journl:v:4:y:2009:i:2:p:73-82
    as

    Download full text from publisher

    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/SU09/REBE-SU09-A7.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:4:y:2009:i:2:p:73-82. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alex Tabusca (email available below). General contact details of provider: https://edirc.repec.org/data/ferauro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.