Regulacje transakcji leasingu
w ujęciu retrospektywnym
Leasing regulations - a historical perspective
Author(s): Mikołaj TurzyńskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Leasing regulations developed in the business practice of the USA and Great Britain. This process was accompanied by the setting of rules governing leasing contracts as part of the general systems of legislation. This paper presents changes in leasing regulations in great Britain and the USA and out-lines the evolutions of the legal context of leasing in Poland. It also presents Poland's civil law, accounting and tax regulations, with reference to rele-vant changes taking place in the international regulatory context.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2001
- Issue No: 05
- Page Range: 120-143
- Page Count: 23
- Language: Polish