• 1 Introduction
  • 2 Harmonisation procedure
  • 2.1 Harmonisation in Europe
  • 2.2 World-wide harmonisation
  • 3 Purpose of the study and its procedure
  • 4 Results of the Interviews
  • 4.1 Situation of the countries taking part in the interviews
  • 4.2 Impact of accounting regulations and consequences of a change thereto
  • 5 General remarks
  • 6 Summaries of the interviews with representatives of the national associations
  • 6.1 VERBAND ÖSTERREICHISCHER LEASING-GESELLSCHAFTEN (VÖL)
  • Association of Austrian Leasing Companies6.2 L’ASSOCIATION BELGE DES ENTREPRISES DE LEASING (ABEL)
  • BELGISCHE VERENIGING VAN LEASINGONDERNEMINGEN (BVLO)
  • Belgian Association of Leasing Companies
  • 6.3 VERBAND SCHWEIZERISCHER LEASING-GESELLSCHAFTEN
  • Swiss Association of Leasing Companies
  • 6.4 BUNDESVERBAND DEUTSCHER LEASING-GESELLSCHAFTEN (BDL)
  • German Association of Leasing Companies
  • 6.5 DANSKE FINANSIERINGSSELSKABERS FORENING
  • Association of Danish Finance Houses
  • 6.6 ASOCIACIÓN ESPAÑOLA DE LEASING (AEL)
  • Spanish Leasing Association
  • 6.7 L'ASSOCIATION FRANCAISE DES SOCIETIES FINANCIERES (ASF)
  • French Association of Finance Companies
  • 6.8 SUOMEN RAHOITUSYHTIÖIDEN YHDISTYS RY
  • Finnish Finance Houses Association
  • 6.9 FINANCE AND LEASING ASSOCIATION (FLA)
  • Finance and Leasing Association of Great Britain
  • 6.10 ASSOCIAZIONE ITALIANA LEASING (ASSILEA)
  • Italian Association of Leasing Companies
  • 6.11 ASSOCIATION LUXEMBOURGEOISE DES SOCIETES DE LEASING
  • Association of Leasing Companies in Luxembourg
  • 6.12 FINANSIERINGSSELSKAPENES FORENING
  • Association of Norwegian Finance Houses
  • 6.13 NEDERLANDSE VERENIGING VAN LEASEMAATSCHAPPIJEN (NVL)
  • Dutch Association of Leasing Companies
  • 6.14 L'ASSOCIACAO PORTUGESA DE EMPRESAS DE LEASING (APELEASE)
  • Portuguese Association of Leasing Companies
  • 6.15 ASSOCIATIONS OF SWEDISH FINANCE HOUSES (AFINA)
  • 7 Summaries
  • 7.1 Summary in English
  • 7.2 Résumé en français
  • 7.3 Zusammenfassung in Deutsch