Principles of fair market valuation of rights under leasing agreement with the option to purchase the property

Authors

  • Alexander Viktorovich Schepotiev Federal University named after M.V. Lomonosov, Arkhangelsk, Author

DOI:

https://doi.org/10.61841/pkrpc833

Keywords:

, hidden asset,, informal asset,, affiliates, appraisal activities,, financial analysis,, management accounting.

Abstract

The objectives of the study are aimed at improving of the tools for identifying and evaluating hidden assets of a company expressed in legal rights under leasing agreements with the property purchase option. Such rights can be identified as an asset, valued and will bring economic benefits to an economic entity. The methods of analysis, generalization, synthesis and comparison were used in the research.The article shows the basic principles of eligibility evaluation under the leasing agreement, explains their economic essence, describes the theoretical mechanism for the redistribution of assets between affiliates through the transfer of rights and obligations under leasing agreements.

 

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References

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Published

30.06.2020

Issue

Vol. 24 No. 6 (2020): 24 (6) 2020

Section

Articles

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How to Cite

Schepotiev, A. V. (2020). Principles of fair market valuation of rights under leasing agreement with the option to purchase the property. International Journal of Psychosocial Rehabilitation, 24(6), 983-989. https://doi.org/10.61841/pkrpc833