IDEAS home Printed from https://ideas.repec.org/a/tuz/journl/v9y2011i2p45-60.html
   My bibliography  Save this article

Accounting Treatment And Legislation Of Leasing Arrangements

Author

Listed:
  • Selma Novalija

    (University of Tuzla,Faculty of Economics)

  • Hamid Mutapcic

    (University of Tuzla, Faculty of Law)

  • Elmira Kovac

    (Secondary Technical School"Kemal Kapetanovic",Kakanj)

Abstract

Companies are not always able to purchase fixed assets required to start, expand or modernize their own operations, and also do not have adequate resources that could offer as security for bank loans.Leasing is the answer to such problems, as it provides the possibility of leasing recipient to obtain the necessary equipment. Company pays lease fees from the profits generated from leasing subject use. Leasing, as a contemporary form of funding from year to year, plays a more prominent place in the international business world, making it necessary to devote special attention to the legislation and accounting coverage of business changes,which occur while taking and giving funds to leasing.The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect.

Suggested Citation

  • Selma Novalija & Hamid Mutapcic & Elmira Kovac, 2011. "Accounting Treatment And Legislation Of Leasing Arrangements," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 9(2), pages 45-60.
    • Handle: RePEc:tuz:journl:v:9:y:2011:i:2:p:45-60
    as

    Download full text from publisher

    File URL: http://ef.untz.ba/images/Casopis/Pages45-60.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    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:tuz:journl:v:9:y:2011:i:2:p:45-60. 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: Senad Celikovic (email available below). General contact details of provider: https://edirc.repec.org/data/efutzba.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.