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 SM ISO690:2012CRAVEȚ, Elena. Lease-back accounting. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 14, 22-23 aprilie 2016, Chişinău. Chişinău Republica Moldova: Editorial-Publishing Department of ASEM, 2016, Ediţia 14, Vol.1, pp. 92-98. ISBN 978-9975-75-823-9. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion ştiinţific al tinerilor cercetători Ediţia 14, Vol.1, 2016 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 14, Chişinău, Moldova, 22-23 aprilie 2016 | ||||||
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| Pag. 92-98 | ||||||
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| Rezumat | ||||||
The increasing demand for lease-back transactions in the Moldavian market actualises the issues related to accounting and taxation of such operations. Actually, there is no any special legislative framework to regulate the lease-back transactions to date, that results in ambiguity by accounting and reporting of such operations. The present article emerges some of the main problems in accounting and taxation of lease-back transactions and gives some recommendation of improvement. |
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| Cuvinte-cheie leases, lease-back transactions, accounting for lease-back |
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