Keywords
Leasing
Capital leases
Operating Leases
How to Cite
Abstract
In the last years, the money competitiveness as well as its profitability has become one of the most important issues in companies and organizations. In this way, due to money is a scarce, leasing as a source of funding, has become attractive, using assets to generate resources with the minimum investment. this work is based on the analysis of the lease management, from 3 points of view: accounting, tax (legal) and financial, taking into consideration both, Costa Rican context and international standards.
References
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Euromoney Yearbooks. (2011). *World leasing yearbook 2011* (32ª ed.). Euromoney Yearbooks.
Financial Accounting Standards Board. (1976). *FAS #13: Accounting for leases*. Financial Accounting Standards Board.
International Accounting Standards Board. (2003). *NIC #17: Leases*. International Accounting Standards Board.
Ministerio de Hacienda, Tributación Directa. (2006). *Decreto 32876-H*. Ministerio de Hacienda.
Ross, S., Westerfield, R., Jaffe, J., & Jordan, B. (2010). *Fundamentos de finanzas corporativas* (9ª ed.). McGraw-Hill.
Solé, R. (2011). Técnicas de evaluación de flujos de inversión: Mitos y realidades. *Revista de Ciencias Económicas, 29*(1), 434. https://doi.org/10.15517/rce.v29i1.434
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Copyright (c) 2012 Roberto Solé-Madrigal