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

Tulvinschi Mihaela () and Chirita Irina ()
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Tulvinschi Mihaela: The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration
Chirita Irina: The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1186-1191

Abstract: 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

Keywords: lease; residual value; accountancy estimation; lessor; lessee (search for similar items in EconPapers)
JEL-codes: F30 G19 M41 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1186-1191

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