[Autom. eng. transl.] In dynamic contexts the use of leaseback operations is consistent with the strategic lines of financial development of the most aware companies. Its development is in fact linked to correct management principles: compression of the invested capital, easing of physical investments, temporary acquisition from the outside of necessary resources, outsourcing of activities for which there are no distinctive competences or which do not allow to acquire factors of advantage competitive. In this sense, this paper intends to analyze the accounting effects of the transaction in question on the lessee's balance sheet, in order to highlight the impacts on company quantitative determinations.
|Translated title of the contribution||[Autom. eng. transl.] The effects of the lease back on the lease back lessee's balance sheet|
|Title of host publication||Il Lease Back. Caratteristiche del finanziamento e profili di ottimizzazione|
|Number of pages||30|
|Publication status||Published - 2001|