Lease between Accounting Regulations, Tax and Legal Rules

Author:Associate Professor Silvia Lucia CRISTEA, Ph. D., Ionel JIANU, Ph. D. Student

JEL:

DOI:

Keywords:leasing, accounting, law, taxation, interdisciplinarity

Abstract:
In terms of the literature of recent years, we are witnesses of the approaches focused on deepening knowledge of lease institution, as one of the most appreciated ways of financing a business. This business reality can not leave indifferent neither the theorists, nor the practitioners. This concern is equally important for academics, by conceptualization, harmonization and convergence, and especially for practice by providing appropriate instruments of conducting lease transactions by all concerned. The present paper proposes an interdisciplinary analysis of the leasing institution to provide for the first time, at least in the literature of our country, a common accounting, legal and tax approaches, a vision which is shaped around the fundamental principle of accounting - the substance over form. Composition of the research team, the skills of the authors, resulting in concerns focused on the issues discussed and the results obtained, entitle us to hope for a result that would arouse interest and comments.\r\n

---