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
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| Format: | Article |
| Language: | deu |
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University of Oradea
2009-05-01
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| 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 |
| _version_ | 1818917342217764864 |
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| author | Chirita Irina Tulvinschi Mihaela |
| author_facet | Chirita Irina Tulvinschi Mihaela |
| author_sort | Chirita Irina |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-12-20T00:32:32Z |
| format | Article |
| id | doaj.art-2d92da82577847e5a17577c60889903d |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-20T00:32:32Z |
| publishDate | 2009-05-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-2d92da82577847e5a17577c60889903d2022-12-21T19:59:53ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502009-05-013111861191EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTSChirita IrinaTulvinschi MihaelaThe 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 thttp://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdflease, residual value, accountancy estimation, lessor, lessee |
| spellingShingle | Chirita Irina Tulvinschi Mihaela EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS Annals of the University of Oradea: Economic Science lease, residual value, accountancy estimation, lessor, lessee |
| title | EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS |
| title_full | EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS |
| title_fullStr | EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS |
| title_full_unstemmed | EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS |
| title_short | EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS |
| title_sort | effects of residual value revision on the lessor s results in the finance lease contracts |
| topic | lease, residual value, accountancy estimation, lessor, lessee |
| url | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdf |
| work_keys_str_mv | AT chiritairina effectsofresidualvaluerevisiononthelessorsresultsinthefinanceleasecontracts AT tulvinschimihaela effectsofresidualvaluerevisiononthelessorsresultsinthefinanceleasecontracts |