Search scope: All publications
Results for “operating lease”: 4.
Article 2018
Authors / editors: Dorota A. Hałaburda
Published in: Ekonomiczne Problemy Usług
The aim of this paper is to analyses reasons and benefits to use sale and leaseback operations by local government units. The main method to discuss the chosen topic is descriptive method. Sale and leaseback operations are products that allows obtaining financial resources the l…
DOI: 10.18276/epu.2018.133/1-11 · ISSN: 1896-382X
Article 2017
Authors / editors: Renata Burchart
Published in: Ekonomiczne Problemy Usług
The article presents the procedure for the identification, valuation, accounting and presentation of financial statements, deferred income tax having a source in the lease agreements. Most of the agreements of lease is classified for tax purposes as operating leases, but for the …
DOI: 10.18276/epu.2017.127-04 · ISSN: 1896-382X
Article 2017
Authors / editors: Iwona Foryś, Mirosław Górski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the study is to specify the advantages and disadvantages of both contracts because of their different formal, legal and tax criteria, which encourage real estate market operators to choose one of these forms to control property for their business purpose nee…
DOI: 10.18276/frfu.2017.86-28 · ISSN: 2450-7741
Article 2016
Authors / editors: Mikołaj Turzyński
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – analysis of the case in which the lessee, using the simplification provided for in the Act on accounting, classified contract under the provisions of the income tax as operating leases and are recognized in the accounting records and presented in the financial statement…
DOI: 10.18276/frfu.2016.2.80/2-20 · ISSN: 2450-7741