FORMA MODERNA DE FINANTARE

CUPRINS
|    |Introducere …………………………………………………………………..                         |1               |
|Cap.|Bazele teoretice ale leasingului  ……………………………………………..           |2               |
|I   |                                                                |                |
|1.1 |Istoric ………………………………………………………………………....                         |2               |
|1.2 |Noţiuni generale ……………………………………………………………...                     |3               |
|1.3 |Clasificarea operaţiunilor de leasing ……………………………………….          |4               |
|1.4 |Importanţa leasingului ……………………………………………………....                 |10              |
|Cap.|Leasingul formă modernă de finanţare …………………………………….            |12              |
|II  |                                                                |                |
|2.1 |Implicaţii fiscale ……………………………………………………………...                   |12              |
|2.2 |Implicaţii patrimoniale ……………………………………………………...                 |16              |
|2.3 |Influenţe suplimentare asupra deciziilor de leasing şi deţinere |16              |
|    |în                                                              |                |
|    |proprietate.....................................................|                |
|    |....................................................            |                |
|2.4 |Natura de drept a contractului de leasing ………………………………….        |17              |
|Cap.|Alternative de finanţare la leasing ………………………………………….           |23              |
|III |                                                                |                |
|3.1 |Leasingul şi contractul de locaţie …………………………………………...          |23              |
|3.2 |Leasingul şi creditul …………………………………………………………                    |24              |
|3.3 |Leasingul şi împrumutul     ………………………………………………….                |25              |
|3.4 |Leasingul şi vânzarea cu plata în rate ……………………………………...        |25              |
|Cap.|Contabilitatea şi tratarea bilanţieră a afacerilor de leasing   |27              |
|IV  |………………                                                          |                |
|4.1 |Reglementări contabile în domeniul afacerilor de leasing        |27              |
|    |………………..                                                        |                |
|4.1.|Reglementări cu caracter general …………………………………………..             |27              |
|1   |                                                                |                |
|4.1.|IAS 17- Leasing ……………………………………………………………...                      |27              |
|2   |                                                                |                |
|4.2 |Contabilitatea leasingului operaţional ……………………………………..         |38              |
|4.3 |Contabilitatea leasingului financiar ………………………………………..          |41              |
|4.4 |Studiu de caz  S.C. D.H. LEASING.SRL………..………………………….            |45              |
|Cap.|Program de evidenţă a mijloacelor fixe …………………………………….          |54              |
|V   |                                                                |                |
|Cap.|Concluzii şi propuneri ……………………………………………………….                   |67              |
|VI  |                                                                |                |
|    |Bibliografie …………………………………………………………………...                       |70              |