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SM ISO690:2012 ZLATINA, Natalia. Operaţiuni specifice aferente contractului de leasing şi unele aspecte contabile. In: Revista de studii interdisciplinare „C. Stere”, 2016, nr. 2(10), pp. 39-43. ISSN 2457-5550. |
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Revista de studii interdisciplinare „C. Stere” | ||||||
Numărul 2(10) / 2016 / ISSN 2457-5550 | ||||||
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CZU: 339.187.6+347.453 | ||||||
Pag. 39-43 | ||||||
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In conditions of fast technical progress, leasing has become a necessary element so as to finance the investments, and towards a real economic growth. However, the way leasing transactions have been structured in the past has caused major variations in the presentation of financial statements. It is important for users of financial statements to have a clear picture of the lease obligations of both the lessee and the lesser. |
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