Abstract:
This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish leasing from a simple tenancy. Based on some practical examples, the article shows the way of counting leasing in the commercial banks of the RM under the new accounting regulations. JEL: M 41.
Description:
GUDIMA, Galina, CARAMAN, Stela. Tratamente contabile privind leasingul în băncile comerciale. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 225-231. ISBN 978-9975-127-48-6.
