EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

Bibliographic Details
Main Authors: Chirita Irina, Tulvinschi Mihaela
Format: Article
Language:deu
Published: University of Oradea 2009-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdf