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- W3157252868 abstract "Lease is defined as a transaction between the owner of a property (lessor), who grants the use of that property to a third party (lessee), for a certain period of time defined in the contract, with the option for the lessee to acquire the good, return or to extend the contract (Niyama and Silva 2013). The legal framework proposes two kinds of lease agreement: the finance lease is usually used for the acquisition of property, plant, and equipment, while the operating lease is usually used to acquire assets for a shorter period of time and, in this case, the lessee simply uses this asset (typically equipment or property) until he gives it away. In this second case, the title related to the asset is not transferred to the lessee during or after the lease period, unlike in the finance lease where the lessee has the control over the asset as all risks and rewards related to the leased asset pass to the lessee (Revsine et al. 2017). The two different kinds of leases present several benefits and drawbacks that will be discussed in depth in the next paragraphs." @default.
- W3157252868 created "2021-05-10" @default.
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- W3157252868 date "2021-01-01" @default.
- W3157252868 modified "2023-10-03" @default.
- W3157252868 title "Lease Accounting Framework and the Development of International Accounting Standards" @default.
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- W3157252868 doi "https://doi.org/10.1007/978-3-030-71633-2_2" @default.
- W3157252868 hasPublicationYear "2021" @default.
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