文章基本信息

标题：Particulars of Leasing Contracts Entries According to IAS 17
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作者：Violeta Isai
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2006
出版社：Dunarea de Jos University of Galati
摘要：Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts
关键词：Operational leasing; financial leasing; location contract; lessor;lessee; rent; rate; interest; residual value