Leases in Costa Rica: Three Different Perspectives—Accounting, Tax, and Financial
Guardado en:
| 作者: | |
|---|---|
| 格式: | artículo original |
| 狀態: | Versión publicada |
| Fecha de Publicación: | 2012 |
| 實物特徵: | 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. |
| País: | Portal de Revistas UCR |
| 機構: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| 語言: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/6004 |
| 在線閱讀: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/6004 |
| Palabra clave: | Arrendamientos Alquileres Arrendamiento Financiero Arrendamiento Operativo G32 M41 H25 G31 Leases Leasing Capital leases Operating Leases |