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Dit boek wordt reeds lang verwacht in de praktijk en analyseert de boekhoudkundige verwerking van onroerende leasing en haar impact op de jaarrekening. Onroerende leasing kan mét btw of zonder btw. De onroerende leasing kan geactiveerd worden of via de resultatenrekening verwerkt worden. Het onderscheid tussen operationele en financiële leasing wordt vanuit de praktijk toegelicht. De boekingen bij aanvang, tijdens het gebruik van het bedrijfsmiddel en bij het einde van het contract worden toegelicht en uitgewerkt met praktische voorbeelden. Dit handboek is dan ook een praktisch werkinstrument voor ieder die met onroerende leasing te maken heeft
BTW --- boekhouding --- contract --- contrat --- avtal --- zmluva --- договор --- leping --- ugovor --- līgums --- kontratë --- sopimus --- kontrakt --- umowa cywilna --- pogodba --- szerződés --- sutartis --- Vertrag des bürgerlichen Rechts --- kuntratt --- contrato --- smlouva --- уговор --- σύμβαση --- contratto --- zaključivanje ugovora --- lepinguline kokkulepe --- sopimuksen tekeminen --- e drejtë kontraktuale --- lepinguline kohustus --- angazhim kontraktual --- e drejtë e kontratave --- assinatura de contrato --- līgumsaistības --- afsluiten van een contract --- conclusion de contrat --- склучување на договор --- συμφωνία --- ugovorna obaveza --- angajament contractual --- szerződéskötés --- договорно право --- kontrakts --- verplichting --- ondertekening van een contract --- līgumattiecības --- sopimusperusteisuus --- договорна обврска --- Vertragsunterzeichnung --- overenskomst --- vertragliche Verpflichtung --- law of contract --- Vereinbarung des bürgerlichen Rechts --- līgumtiesības --- uzatvorenie zmluvy --- firma di un contratto --- contractual commitment --- Vertragsabschluss --- compromiso --- úmluva --- szerződéses kötelezettség --- forpligtelse --- droit des contrats --- aftaleret --- szerződések joga --- sutartinė prievolė --- conclusión de contrato --- συμβόλαιο --- diritto contrattuale --- lepinguõigus --- раскинување на договор --- zmluvná dohoda --- sutarčių teisė --- tecknande av kontrakt --- indgåelse af kontrakt --- contractual agreement --- signature de contrat --- bindende tilsagn --- slutande av avtal --- smluvní právo --- līguma slēgšana --- Vetragsrecht --- склучување договор --- stipulazione di un contratto --- zmluvný záväzok --- direito dos contratos --- contract law --- conclusão de contrato --- δίκαιο των συμβάσεων --- szerződés megkötése --- conclusion of a contract --- contractrecht --- ugovorno pravo --- susitarimas dėl sutarties --- sopimusoikeudet --- marrëveshje kontraktuale --- compromisso --- σύναψη συμβάσεως --- uzavření smlouvy --- firma de contrato --- υπογραφή συμβάσεως --- dohoda --- lepingu sõlmimine --- δέσμευση --- sutarties sudarymas --- avtalsrätt --- Derecho contractual --- szerződéses megállapodás --- sopimusvelvoite --- përfundim i një kontrate --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- comptabilité --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- conradh --- huurkoop --- locazione con opzione d'acquisto --- kupno na raty --- īrējumpirkšana --- koupě na splátky --- najem z možnostjo nakupa --- Mietkauf --- закуп уз могућност откупа --- купување на одложено плаќање --- zakup uz mogućnost otkupa --- leasing --- αγορά με δόσεις --- fruilcheannach --- arrendamiento financiero --- blerje me qira --- лизинг --- predaj na splátky --- müük järelmaksuga --- išsimokėtinis pirkimas --- lízing --- xiri bin-nifs --- hire purchase --- leje med forkøbsret --- location-vente --- avbetalningsköp --- pirkšana ar īrēšanu --- aluguer-compra --- Leasing --- unajmljivanje na otplatu --- affitto con diritto di riscatto --- locazione con riscatto --- līzings --- išperkamoji nuoma --- lejekøb --- bérletvétel --- liising --- acquisto con diritto di riscatto --- bérleti vétel --- crédit-bail --- arrendamiento con opción de compra --- hyrköp --- contrato de leasing --- credito-affitto --- χρηματοδοτική μίσθωση --- Law of obligations. Law of contract --- Commercial law --- Tax law --- Belgium
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