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Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts

Author

Listed:
  • Tulvinschi Mihaela

    (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

  • Chirita Irina

    (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

Abstract

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

Suggested Citation

  • Tulvinschi Mihaela & Chirita Irina, 2009. "Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1186-1191, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1186-1191
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdf
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    Citations

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    Cited by:

    1. Ioan Dumitrean, 2010. "Software Model For Real Estate Leasing Consulting," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 173-186, november.

    More about this item

    Keywords

    lease; residual value; accountancy estimation; lessor; lessee;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F30 - International Economics - - International Finance - - - General
    • G19 - Financial Economics - - General Financial Markets - - - Other

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