Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal
AbstractFor some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax. This operation is made on the date fixed by contract for payment of lease rates and/or the date of payment amounts in advance. The main operations on the operational leasing are shown in this work.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 16281.
Date of creation: 08 May 2004
Date of revision:
leasing operations in accounting; leasing contract; self bill;
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