Business Leases and Inventories: Open Issues and Solutions
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 12
Abstract
The business rental contract is increasingly common in the business environment. Very often, when an entrepreneur wishes not to sell the business but not to carry out the business activity himself, he resorts to the business rental as this guarantees a fixed income and the certainty that at the expiry of the contract, the business will revert to his assets. Within this issue is a topic of particular doctrinal and operational interest: inventories. This accounting item can have two accounting methods that reflect two different ways of understanding inventories. The article will explain the most relevant features of the business lease contract and focus on the two accounting methods of recognising inventories under this contract: the ownership method and the availability method.
Authors and Affiliations
Maria Silvia Avi
Keywords
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- EP ID EP726644
- DOI 10.47191/jefms/v5-i12-44
- Views 54
- Downloads 0
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