Definirea unor termeni privind operaţiile de leasing financiar şi operaţional utilizate în înregistrările contabile conform normelor legale în vigoare
Defining Terms Concerning Finance and Operating Lease Used for Account Entries According to the Present Legislation

Summary/Abstract: A specific issue of the long-term debt accounting is whether to record the goods owned by the company as bonds. This is the case of the lease contract. According to IAS 17 Leases there are two types of such contracts: finance lease and operating lease There are two parties involved in this process: a lessee (financier), a lessor (user). According to the spresent accounting stipulations, leasing transactions include the following value categories: entry values, total values, residual values and the lease share.

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