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Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime


  • Mihaela Tulvinschi

    () (Faculty of Economics Sciences and Public Administration, "ÂȘtefan cel Mare" University, Suceava, Romania)


In conditions of fast technical progress, the financial leasing has become a necessary element so as to finance the investments, and towards a real economic growth. The financial leasing has gener-ated within the lessee accountancy both exploitation expenses as regards the amortization afferent to the assets, as well as the financial expenses. The main objective of this paper consists in emphasizing the issues the amortization of the asset taken by financial leasing, in accordance to the international standards, specific to the leasing, tangible assets and depreciation of assets. An especial attention should be dedicated to the result, where changing the useful lifetime of the assets on financial leasing regime has effects over the truthful reflection of financial position and performances of a lessee. One might also outline that the time of asset utilization represents a factor, which has influenced the deci-sion of refinancing by leasing. "

Suggested Citation

  • Mihaela Tulvinschi, 2010. "Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 51-61, november.
  • Handle: RePEc:aic:journl:y:2010:v:57:p:51-61

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    More about this item


    accountancy politics; accountancy estimation; useful lifetime; tangible asset; lessee.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F30 - International Economics - - International Finance - - - General


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