Gli effetti del lease back sul bilancio del locatario Lease Back

Translated title of the contribution: [Autom. eng. transl.] The effects of the lease back on the lease back lessee's balance sheet

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[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
Original languageItalian
Title of host publicationIl Lease Back. Caratteristiche del finanziamento e profili di ottimizzazione
EditorsGIULIO TAGLIAVINI
Pages1-30
Number of pages30
Publication statusPublished - 2001

Keywords

  • LEASE-BACK
  • LOCATARIO

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