Christoph J. Börner, Oliver Everling and Robert Soethe (publisher): Buy, Rent and Lease in the Rating: Assessing the Financing Paths of Long-lived Assets Reliably, Betriebswirtschaftlicher Verlag Dr. Th. Gabler, Wiesbaden, http://www.gabler-verlag.de, hardcover, 1st edition 2008, 305 pages, ISBN 978-3-8349-0543-7.
Businesses depend on the use of long-lived assets in their business activities. In addition to the purchase here offer the procurement options in connection with rental and leasing contracts. However, which option is more effective for the respective company can hardly be assessed universally. The complexity of the comparison results from the diversity of objectives and instruments, the different expectations regarding usage patterns and cost structures.
The rating provides a new starting point for comparing the design options of purchase, rent and leasing. The impact of buying, renting or leasing in rating has become even more relevant to the financial management of any company since the entry into force of Basel II. This book systematizes from various perspectives the technical discussion of the effects of purchase, rent or leasing in the rating.
The main topics are:
- Economic and legal bases
- Design alternatives according to commercial and tax law as well as IFRS
- Special features of individual asset classes (real estate, movables, intangible assets)
- Design options in Ratings
Christoph J. Börner, Oliver Everling und Robert Soethe (Herausgeber): Kauf, Miete und Leasing im Rating:: Finazierungswege langlebiger Wirtschaftsgüter sicher beurteilen, Betriebswirtschaftlicher Verlag Dr. Th. Gabler, Wiesbaden, http://www.gabler-verlag.de, gebundene Ausgabe, 1. Auflage 2008, 305 Seiten, ISBN 978-3-8349-0543-7.