The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary

The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name.

  
       
         
    STUDIA OECONOMICA - Issue no. 1 / 2003  
         
  Article:   OPERATING LEASE – REALITY OF NOW DAYS.

Authors:  MONICA ACHIM. 		 
       
         
  Abstract:  This present paper point out the most important characteristics of operating lease and the differences between this and renting. During our survey of the national associations, we took the opportunity to enquire on the use of the IAS 17 standard in member countries. Our questions aimed to determine the proportion between operating and financial leasing, taking IAS 17 as a common reference point to draw the distinction between these two types of leasing.  
         
     
         
         
      Back to previous page