Lease or Purchase: Theory and Practice
Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolv...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Dordrecht
Springer Netherlands
1984
|
| Ausgabe: | 1st ed. 1984 |
| Schriftenreihe: | Dimensions of International Business
4 |
| Schlagworte: | |
| Online-Zugang: | BTU01 Volltext |
| Zusammenfassung: | Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript |
| Beschreibung: | 1 Online-Ressource (300 p) |
| ISBN: | 9789400956407 |
| DOI: | 10.1007/978-94-009-5640-7 |
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| 520 | |a Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript | ||
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Datensatz im Suchindex
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| dewey-full | 332 |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-94-009-5640-7 |
| edition | 1st ed. 1984 |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
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| indexdate | 2024-07-10T08:56:12Z |
| institution | BVB |
| isbn | 9789400956407 |
| language | English |
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| series2 | Dimensions of International Business |
| spelling | Herst, A.C.C. Verfasser aut Lease or Purchase Theory and Practice by A.C.C. Herst 1st ed. 1984 Dordrecht Springer Netherlands 1984 1 Online-Ressource (300 p) txt rdacontent c rdamedia cr rdacarrier Dimensions of International Business 4 Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript Finance, general Accounting/Auditing Business and Management, general Finance Accounting Bookkeeping Business Management science Kauf (DE-588)4128692-3 gnd rswk-swf Leasing (DE-588)4034823-4 gnd rswk-swf Finanzierungsleasing (DE-588)4127220-1 gnd rswk-swf Leasing (DE-588)4034823-4 s Kauf (DE-588)4128692-3 s DE-604 Finanzierungsleasing (DE-588)4127220-1 s Erscheint auch als Druck-Ausgabe 9789401089876 Erscheint auch als Druck-Ausgabe 9780898381269 Erscheint auch als Druck-Ausgabe 9789400956414 https://doi.org/10.1007/978-94-009-5640-7 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Herst, A.C.C Lease or Purchase Theory and Practice Finance, general Accounting/Auditing Business and Management, general Finance Accounting Bookkeeping Business Management science Kauf (DE-588)4128692-3 gnd Leasing (DE-588)4034823-4 gnd Finanzierungsleasing (DE-588)4127220-1 gnd |
| subject_GND | (DE-588)4128692-3 (DE-588)4034823-4 (DE-588)4127220-1 |
| title | Lease or Purchase Theory and Practice |
| title_auth | Lease or Purchase Theory and Practice |
| title_exact_search | Lease or Purchase Theory and Practice |
| title_exact_search_txtP | Lease or Purchase Theory and Practice |
| title_full | Lease or Purchase Theory and Practice by A.C.C. Herst |
| title_fullStr | Lease or Purchase Theory and Practice by A.C.C. Herst |
| title_full_unstemmed | Lease or Purchase Theory and Practice by A.C.C. Herst |
| title_short | Lease or Purchase |
| title_sort | lease or purchase theory and practice |
| title_sub | Theory and Practice |
| topic | Finance, general Accounting/Auditing Business and Management, general Finance Accounting Bookkeeping Business Management science Kauf (DE-588)4128692-3 gnd Leasing (DE-588)4034823-4 gnd Finanzierungsleasing (DE-588)4127220-1 gnd |
| topic_facet | Finance, general Accounting/Auditing Business and Management, general Finance Accounting Bookkeeping Business Management science Kauf Leasing Finanzierungsleasing |
| url | https://doi.org/10.1007/978-94-009-5640-7 |
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