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Leasing Agreement Accountancy In National And International Context

Author

Listed:
  • Assoc. Prof. Valeriu Brabete Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Assoc. Prof. Cristian Drăgan Ph. D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

Analyzed in the context of international accounting rules, the problematic specific to the leasing shows both common elements and particular aspects which differentiate specific accounting treatments from those relevant in the context of national regulations. This study proposes the realization of a comparative analysis between the two accounting referentials in order to underline both common elements and those divergent that we identify within the two approaches.

Suggested Citation

  • Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Drăgan Ph. D, 2012. "Leasing Agreement Accountancy In National And International Context," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(19), pages 7-16, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2012:i:19:p:7-16
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    Keywords

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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