Leases in Costa Rica: Three Different Perspectives—Accounting, Tax, and Financial
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| Autor: | |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2011 |
| Descrição: | 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. |
| País: | Portal de Revistas UCR |
| Recursos: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Idioma: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/6004 |
| Acesso em linha: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/6004 |
| Palavra-chave: | Arrendamientos Alquileres Arrendamiento Financiero Arrendamiento Operativo Código JEL G32 M41 H25 G31 Leases Leasing Capital leases Operating Leases JEL code |