Home  Journals  Financial Analytics: Science and Experience  28(214) - 2014 July

Financial contradiction of a leasing: causes and ways of solution

Available online: 18 July 2014

Subject Heading: Financial market

JEL Classification: 

Pages: 22-27

The article considers the leasing as one of the most attractive ways to update the fixed assets. However, the use of leasing temporary worsens the financial results of a company. The author offers two ways to solve this problem: the legal and economic and mathematical ones. The use of proposals would take into account the interests of managers and owners of a company.

Keywords: leasing, leasing contract, optimal lease payment

References:

1. Order of the Ministry of Finance of the Russian Federation “On Reflection in accounting operations of leasing contract operations” February 17, 1997 № 15.
2. Decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 05, 2011 with regard to case A53-7759/2010.

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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