dc.contributor.author | Rivera López, María Isabel | |
dc.date.accessioned | 2016-05-24T17:49:04Z | |
dc.date.available | 2016-05-24T17:49:04Z | |
dc.date.issued | 2016-01-01 | |
dc.identifier.uri | https://repository.uaeh.edu.mx/bitstream/123456789/16936 | |
dc.description.abstract | Leasing is the leasing that transfers to the lessee most of the risks and rewards of ownership. Equivalent for sale in payment, in which the purchase price of a product is paid over time and with interest. The leased asset is recorded as if the landlord sold it and bought the lessee. To be a finance lease must meet one or more of the following conditions: • The ownership of the asset must be transferred to the lessee at the end of the lease • The contract contains an option to purchase at a reduced price • The lease period is similar to the life of the belonging. • The present value of the minimum lease payments equals to the market value of the leased asset. | es |
dc.language.iso | es | es |
dc.subject | Financial leasing, contract, landlord, leased | es |
dc.title | Arrendamiento Financiero | es |
dc.type | Presentation | es |