Gabler Verlag
Gewinnrealisation Beim Finanzierungs-Leasing (English, Uwe-Peter Hastedt)
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Product Description
About the Book
1m Handels- und Steuerbilanzrecht besteht (noch) Einmfitigkeit fiber die bi- lanzrechtliche Wiirdigung des Finanzierungs-Leasing. Jenseits verdeckter Kauf- vertrage ("Mietkauf') wird der Leasingvertrag als Vertragstyp angesehen, bei dem mietrechtliche Elemente dominieren: Leasing gilt als ein schwebendes DauerschuldverhaItnis; der Gewinn wird, wie bei der Miete, im Zeitablauf (pro rata temporis) nach MaBgabe der erfolgten Nutzungsfiberlassung aus…
ISBN: 9783409134590
Book Specifications
| ISBN-13 | 9783409134590 |
| ISBN-10 | 340913459X |
| Publisher | Gabler Verlag |
| Category | Gabler Verlag |
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