Accounting Of Lease Contracts According To Ias 17 “Leasing Contracts”
AbstractLeasing 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.
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Bibliographic InfoArticle provided by Romanian-American University in its journal Romanian Economic and Business Review.
Volume (Year): 5 (2010)
Issue (Month): 4 (december)
lessor; lessee; financial leasing; interest rate; residual value; amortization;
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