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

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.

• Details
• Contents