Accounting and Legal Aspects of Leasing
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CĂPĂŢÎNĂ, Sofia. Accounting and Legal Aspects of Leasing. In: Contemporary Issues in Economy and Technology: CIET 2020, 29 mai 2020, Split. Split, Croatia: University of Split, 2020, Ediția a 4-a, pp. 392-398. ISBN 978-953-7220-52-5.
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Dublin Core
Contemporary Issues in Economy and Technology
Ediția a 4-a, 2020
Conferința "Contemporary Issues in Economy and Technology"
Split, Croația, 29 mai 2020

Accounting and Legal Aspects of Leasing

CZU: 347.453+657.2:339.187.6

Pag. 392-398

Căpăţînă Sofia
 
Trade Co-operative University of Moldova
 
Disponibil în IBN: 8 decembrie 2020


Rezumat

The lease is becoming an important factor in the renovation and modernization of fixed capital in business. In order to create a data base on leasing, the System of National Accounts, the National Accounting Standard on leasing have been implemented, while adjusting the accounting system to international standards. However, in practice, inconsistencies arise both from an administrative and organizational nature, as well as from a technical one while carrying out leasing operations. The topicality of the current subject is further enhanced by the new legal framework governing the leasing relations, which, unlike the previous ones, have introduced a favourable regime for all participants in the leasing operations. The leasing institution is an opportunity for local economic operators to take an industrious position on the market, especially in the light of the aspirations of the Republic of Moldova for European Integration, on the one hand, to offer leased competitive products, and, on the other hand, to use it as an achievement form of own production.

Cuvinte-cheie
leasing, leasing contract, financial leasing, operational leasing, National Accounting Standardю