EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

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Year of publication:	2009
Authors:	Mihaela, Tulvinschi ; Irina, Chirita
Published in:	Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 3.2009, 1, p. 1186-1191
Publisher:	Facultatea de Ştiinţe Economice
Subject:	lease \| residual value \| accountancy estimation \| lessor \| lessee

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M41 - Accounting ; F30 - International Finance. General ; G19 - General Financial Markets. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008511949