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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 1, Year 2018| ACCOUNTING AND FISCAL ASPECTS ON LEASING FINANCING | 
Download | | Author(s): Cristina Iacoban | | DOI: 10.4316/EJAFB.2018.618 | | Abstract: Lately, the leasing concept has begun to become more and more important due to the fact that this financing method satisfies in very short time the need for investment funds of economic agents. Also, by leasing, economic agents avoided complicated procedures for contracting bank credits. The popularity of this funding is due generally to affordability, but also to the benefits offered, with fiscal treatment being just one of them. In the present paper we have dealt with some theoretical aspects regarding the concept of leasing, by defining the concept, the presentation of the types of leasing operations and the contract underlying the leasing operations, by exemplifying the main operations regarding the financial leasing and of the fiscal treatment applicable to it. | | Keywords: Financing, Financial Leasing, Operational Leasing | References:
Books
1. Belu-Magdo, M.L. (2004). Contracte Comerciale, Tribuna Economic?, Bucharest.
2. C?rpenaru, S., St?nciulescu, L. & Neme? V., (2009). Contracte Civile ?i Comerciale, Hamangiu, Bucharest.
3. Clocotici, D. & Gheorghiu, Gh. (2000). Opera?iunile De Leasing, Lumina Lex, Second Edition, Bucharest.
4. Florescu, D., Rotaru, M., Olteanu, M., Sp?taru, G., Derscanu, A., Manea, V. & Andreescu, D. (2013). Contractul De Leasing, Univers Juridic, Bucharest.
6. Hlaciuc, E. & Mihalciuc, C.C. (2008). Organizarea Contabilit??ii Financiare A Entit??ilor Economice: Abord?ri Teoretice ?i Aplicative Conforme Cu Prevederile OMFP 2374/2007 ?i Standardele Interna?ionale De Contabilitate, Didactic? ?i Pedagogic?, Bucharest.
7. Hlaciuc, E., Mihalciuc, C.C. & Chiri??, I. (2007). Aspecte Practice Privind Contabilitatea Financiar? A Entit??ilor Economice, Didactic? ?i Pedagogic?, Bucharest.
Legislation
8. OMFP 1802/2014 Pentru Aprobarea Reglement?rilor Contabile Privind Situa?iile Financiare Anuale Individuale ?i Situa?iile Financiare Anuale Consolidate, Publicat în M.O. Nr. 963/30.12.2014.
Internet Source
9. Financial Services Association - ALB Romania, (n.d.). Retrieved From: Http://www.alb-leasing.ro/leasing.php, [accesed At: September 9, 2017]
10. The General Account Plan. (2018). Retrieved From: Http://www.econtabilitate.ro/plandeconturi.html [accesed At: September 10, 2017]
11. Www.leaseeurope.org, [accesed At: September 11, 2017]
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