Leases in Costa Rica: Three Different Perspectives—Accounting, Tax, and Financial
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| Auteur: | |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2012 |
| Description: | In the last years, the money competitiveness as well as its profitability has become one of the most important issues in companies and organizations. In this way, due to money is a scarce, leasing as a source of funding, has become attractive, using assets to generate resources with the minimum investment. this work is based on the analysis of the lease management, from 3 points of view: accounting, tax (legal) and financial, taking into consideration both, Costa Rican context and international standards. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/6004 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/6004 |
| Mots-clés: | Arrendamientos Alquileres Arrendamiento Financiero Arrendamiento Operativo G32 M41 H25 G31 Leases Leasing Capital leases Operating Leases |