初心者向けガイド：リース会計

2010年2月

経営者がしばしば直面する「リースか購入か」の判断は、資金調達可能額、税制、リースと共に得られるであろうその他のサービス等、多くの要因に基づいて行われます。完全な所有と比較した、第三者の資産の使用に伴うリスクと経済価値も重要になります。

詳細PDF [PDF 255KB]

一覧ページへ戻る

ページトップへ

IFRS最新ニュース

お問い合わせ
IFRSプロジェクト室

関連サイト：: PwC Japan; あらた監査法人; プライスウォーターハウスクーパース株式会社; 税理士法人プライスウォーターハウスクーパース

© 2006-2012 PwC. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way.