0 LEASING FINANCEIRO NA ARRENDATARIA E 0 REFLEXO NA ANALISE DAS DEMONSTRAÇOES CONTABEIS

Authors

  • Rogério Ramos Marques UnB

Abstract

O termo leasing e o gerúndio do verbo inglês to lease que significa arrendar; tal decorre que leasing e a ação (operação) de arrendar, ou arrendamento, embora na literatura em inglês o termo lease tenha o mesmo significado (Di Augustini, 1995, p. 13). A legislação brasileira referente ao leasing, influenciada pela Constituição de 1988, art. 13 - que proíbe a citação de palavras estrangeiras em contratos e atos oficiais -, introduziu a expressão arrendamento mercantil. Entretanto, neste trabalho, será dado enfoque para o termo leasing devido ao seu emprego com maior freqüência no meio empresarial.

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Published

2009-08-10

How to Cite

Marques, R. R. (2009). 0 LEASING FINANCEIRO NA ARRENDATARIA E 0 REFLEXO NA ANALISE DAS DEMONSTRAÇOES CONTABEIS. Journal of Accounting, Management and Governance, 2(1). Retrieved from https://revistacgg.org/index.php/contabil/article/view/113

Issue

Vol. 2 No. 1 (1999)

Section

Article

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