Leases in Costa Rica: Three Different Perspectives—Accounting, Tax, and Financial
محفوظ في:
| المؤلف: | |
|---|---|
| التنسيق: | artículo original |
| الحالة: | Versión publicada |
| تاريخ النشر: | 2011 |
| الوصف: | In recent years, competition for capital and its profitability has become one of the most critical issues for both businesses and organizations. In this context, given the scarcity of capital, leasing as a source of financing has become highly attractive, as it allows companies to use assets to generate revenue with minimal capital outlay or investment. This study is based on an analysis of lease management and its various forms from three perspectives: accounting, tax (legal), and financial, taking into account both the Costa Rican economic context and environment as well as international regulations. |
| البلد: | Portal de Revistas UCR |
| المؤسسة: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| اللغة: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/6004 |
| الوصول للمادة أونلاين: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/6004 |
| كلمة مفتاحية: | Arrendamientos Alquileres Arrendamiento Financiero Arrendamiento Operativo Código JEL G32 M41 H25 G31 Leases Leasing Capital leases Operating Leases JEL code |