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- Title
Casos especiales en el registro de los arrendamientos (I<sup>a</sup> parte).
- Authors
Sánchez, Juan Antonio Astorga
- Abstract
In this paper we address a number of specific accounting cases that can occur when making a leasing operation or that relate to them. These cases were raised to the Spanish Association of Leasing (AEL) by their partners or by the customers themselves. The cases discussed in the two parts are related to the initial direct costs, lease-back operations, accounting for suppliers, accounting for manufacturer, present value of minimum payments below fair value, the first application change in classification of the transaction and the accounting treatment of property for leasing with purchase option.
- Subjects
SPAIN; OPERATING leases; COST accounting; FAIR value; MARKET value; PURCHASE options
- Publication
Partida Doble, 2011, Vol 22, Issue 231, p72
- ISSN
1133-7869
- Publication type
Article