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    STUDIA OECONOMICA - Issue no. 2 / 2001  
         
  Article:   SUBSTANCE OVER FORM VS. FORM OVER SUBSTANCE IN THE ACCOUNTING FOR LEASE.

Authors:  MONICA ACHIM.
 
       
         
  Abstract:  Substance over Form vs.Form over Substance in the Accounting for Lease. This present paper point out different modalities regarding accounting for lease especially financial lease which exist in the world.  
         
     
         
         
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