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Финансов лизинг - субекти, етапи и тяхното счетоводно третиране
Financial leasing - subjects, stages and their accounting treatment

Author(s): Maria Pavlova
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките

Summary/Abstract: The investigation shows the weaknesses in the acting in the moment legal organisation in the area of the accountancy of the financial leasing. The these for a richer content and bigger range of the concept Financial leasing in comparison with the acting treatment for a financially bound rent contract is shown. On this base are revealed the subjects of the leasing contract, the stages of carrying out the leasing operation and their accounting treatment.

  • Issue Year: 1997
  • Issue No: 1
  • Page Range: 100-106
  • Page Count: 7
  • Language: Bulgarian