Training Details
The origin, development, importance and advantages of the financial leasing system.
Definition and characteristics of the financial lease contract.
Formation of the financial lease contract in terms of objective and formality.
Effects of a financial lease contract.
Assignment of the financial lease contract to a third party.
Expiration of the financial lease contract.
The impact of the financial leasing system on development plans.
- Financial leasing and insurance systems.
- Financial treatment and accounting and tax rules.
- Study of International Accounting Standard No. 17: Financial Leasing.