Betriebswirtschaftliche Aspekte von Leasing (German Edition)

Leasing - Eine Betrachtung Der Betriebswirtschaftlichen Aspekte (English, German, Paperback)

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Reactivation will enable you to use the vocabulary trainer and any other programs. Show synonyms for Finanzierung. This was still not sufficient for the standard setters, in particular against the backdrop of the various forms of expenses, and due to growing discussions at national and international levels about renewal of the lease accounting.

The economic significance of leasing

Basis for reform efforts was the so-called McGregor paper of Given the increasing importance of leasing in the economic structure and the different treatment in accounting systems, the goal of this work is to present the historical development and show the differences of leasing referring to the distinction by asset types and as well by distinction between operate and finance lease ending by a conclusion to the economical significance of leasing. Often, the lessor acquires an asset already with the intention to pass it on to a lessee.

During the contract period, the lessor remains the legal owner of the asset; the lessee is legally only the possessor. In return for the grant of use, the lessee makes regular installments. In addition to the agreement of installments and the grant of use, the lease often includes contract purchase options for the lessee, and lessor-based rights upon service and maintenance.

Due to the diverse interests of the different partners in leasing, in German law an unambiguous assignment of the lease to a statutory contract types is not possible.

The economic significance of leasing | Masterarbeit, Hausarbeit, Bachelorarbeit veröffentlichen

The conventional lease can be divided into two main groups, the finance lease and operating lease. The distinction is found in the form of the lease contracts, from economic and financial points of view, as already stated, between traditional forms of purchase and rent. The most common form of leasing is the finance lease. This type of contract is similar to a purchase, rather than a rent regarding the distribution of rights and obligations of the parties. An essential feature of a financial lease is usually an uncallable contractual agreement of several years, which has the effect that the lessee bears the investment risk.

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The operating lease corresponds closely to a normal tenancy. In general, operating lease contracts are characterized by shorter-term contracts with cancellation options.

It also usually means that the investment risk is held by the lessor. Though leasing today is sufficiently understood as a modern form of financing, the time-limited grant of use against payment is not a phenomenon of our time. Already over 5, years ago, there were similar conditions to rental agreements, which represent early forms of leasing. At that time, it was the owner bearing the risk of sudden loss if, for example, a lion were to kill the ox.

The tenant, however, was bearing the risk of death as a result of negligence, for example, when the ox would fall into the canyon when grazing. In later phases of the Roman Empire, anchors were rented to a vessel owner for the duration of a journey, since the forgings had a very high individual value 10 and the individual ship owners otherwise could not afford these anchors. This helped to avoid the long idle times of the anchor during the overhaul period of the ship.

In fact it was an economic effect due to the rental of anchors, and a method for reducing investment costs through efficient use of storage. Mobilien-Leasing in der Handels- und Steuerbilanz, S. Leasing- wirtschaftliches Eigentum oder Nutzungsrecht in: Journal of Accountancy , S. Current Problems in Accounting for Leases in: Journall of Accounting S. Business economics - Business Management, Corporate Governance.

BWL - Investition und Finanzierung. Business economics - Company formation, Business Plans. Fordern Sie ein neues Passwort per Email an. Definition of Lease 3. The Economic Significance of Leasing 6. Introduction These days, leasing is usually understood as a modern form of financing of various assets, both in the commercial and the private sector. Historical Development Though leasing today is sufficiently understood as a modern form of financing, the time-limited grant of use against payment is not a phenomenon of our time.

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