Munich Personal RePEc Archive

Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal

ciumag, marin (2004): Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal. Published in: Conferinta Stiintifica Internationala Economie si Globalizare No. ISBN 973-8436-97-4 (18. January 2005): pp. 342-349.

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Abstract

For some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax. This operation is made on the date fixed by contract for payment of lease rates and/or the date of payment amounts in advance. The main operations on the operational leasing are shown in this work.

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