Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal

Marin Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: For some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax. This operation is made on the date fixed by contract for payment of lease rates and/or the date of payment amounts in advance. The main operations on the operational leasing are shown in this work.

Keywords: leasing operations in accounting; leasing contract; self bill (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2004-05-08
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Published in Conferinta Stiintifica Internationala Economie si Globalizare ISBN 973-8436-97-4 (2005): pp. 342-349

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:16281

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