書(shū)目名稱 | Lease or Purchase | 副標(biāo)題 | Theory and Practice | 編輯 | Arthur C. C. Herst | 視頻video | http://file.papertrans.cn/584/583061/583061.mp4 | 叢書(shū)名稱 | Dimensions of International Business | 圖書(shū)封面 |  | 描述 | Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota- tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa- tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or- purchase decision. Many people made valuable contributions tow | 出版日期 | Book 1984 | 關(guān)鍵詞 | Financing; Leasing; finance; rating | 版次 | 1 | doi | https://doi.org/10.1007/978-94-009-5640-7 | isbn_ebook | 978-94-009-5640-7 | copyright | Kluwer-Nijhoff Publishing 1984 |
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