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Operation Leaseback - A Source of Funding Liquidity Conditions in the Present Economy

Marius Miculescu and Corina Miculescu

Knowledge Horizons - Economics, 2011, vol. 3, issue 3-4, 136-138

Abstract: The current economic condition also causes more economic entities to delay payments to third parties, the state budget and other bodies following an acute lack of liquidity. The paper proposes that the funding source of liquidity for medium and long term leaseback transaction by which an asset is sold and the system's rental lease. Are also presented and they are subject to accounting treatment of leases.

Keywords: Leaseback; operating leases; finance lease; accounting treatments (search for similar items in EconPapers)
Date: 2011
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