All over the world today, equipment leasing is being established as the creative financing alternative for the acquisition of capital assets for productive ventures and enhancing the quality of life.
In Nigeria, this unique financing instrument, though relatively young has been contributing to the socio-economic development of the country and is even more relevant in our present reality, where outright purchase of assets is increasingly becoming difficult especially to the Small and Medium Scale Enterprises (SMEs).
Over the years, leasing has evolved into a significant industry being impacted by diverse variables, such as legal, accounting, taxation, technology, market dictates etc. It is therefore important for practitioners to understand these complexities, dynamics and nature of leasing, to succeed in the market place.
The second edition of the Lease Financing in Nigeria, contains twelve chapters covering vast topics which provide insight into the subject of leasing and enhance the understanding of leasing practitioners and those seeking knowledge of the subject for academic and other intellectual pursuits.
Updates have been provided capturing current developments and trends in the leasing industry such as current tax position and the proposed International Financial Reporting Standards (IFRS) on leases. Also, a new topic “Lease Administration” was added to enrich knowledge of important functions in the lease process.
This book has been written to facilitate easy reading and understanding. We hope by this effort, we would have advanced the course of professional training and education in lease by another step.
CONTENTS
CHAPTER 1 – HISTORY, GROWTH AND DEVELOPMENT OF THE LEASING INDUSTRY
CHAPTER 2 – FEATURES OF A LEASE
CHAPTER 3 – OPERATIONAL CHARACTER OF THE LEASING INDUSTRY
CHAPTER 4 – CAPITAL INVESTMENTS, CAPITAL BUDGETING AND LEASING
CHAPTER 5 – LEASE VERSUS BUY DECISIONS
CHAPTER 6 – LEASE ANALYSIS/TECHNIQUES
CHAPTER 7 – STRUCTURING ISSUES IN LEASES
CHAPTER 8 – LEASE CREDIT ANALYSIS
CHAPTER 9 – ACCOUNTING FOR LEASES
CHAPTER 10 – LEASE TAXATION
CHAPTER 11 – LEGAL ASPECT OF EQUIPMENT LEASING
CHAPTER 12 – LEASE ADMINISTRATION
COST: N3,500.00 (Three Thousand Five Hundred Naira only)
This publication is available for sale. For further information, kindly contact 08023176691, 08023179048, info@elannigeria.org, www.elannigeria.org