- 1 Introduction
- 2 Harmonisation procedure
- 2.1 Harmonisation in Europe
- 2.2 World-wide harmonisation
- 3 Purpose of the study and its procedure
- 4 Results of the Interviews
- 4.1 Situation of the countries taking part in the interviews
- 4.2 Impact of accounting regulations and consequences of a change thereto
- 5 General remarks
- 6 Summaries of the interviews with representatives of the national associations
- 6.1 VERBAND ÖSTERREICHISCHER LEASING-GESELLSCHAFTEN (VÖL)
- Association of Austrian Leasing Companies6.2 LASSOCIATION BELGE DES ENTREPRISES DE LEASING (ABEL)
- BELGISCHE VERENIGING VAN LEASINGONDERNEMINGEN (BVLO)
- Belgian Association of Leasing Companies
- 6.3 VERBAND SCHWEIZERISCHER LEASING-GESELLSCHAFTEN
- Swiss Association of Leasing Companies
- 6.4 BUNDESVERBAND DEUTSCHER LEASING-GESELLSCHAFTEN (BDL)
- German Association of Leasing Companies
- 6.5 DANSKE FINANSIERINGSSELSKABERS FORENING
- Association of Danish Finance Houses
- 6.6 ASOCIACIÓN ESPAÑOLA DE LEASING (AEL)
- Spanish Leasing Association
- 6.7 L'ASSOCIATION FRANCAISE DES SOCIETIES FINANCIERES (ASF)
- French Association of Finance Companies
- 6.8 SUOMEN RAHOITUSYHTIÖIDEN YHDISTYS RY
- Finnish Finance Houses Association
- 6.9 FINANCE AND LEASING ASSOCIATION (FLA)
- Finance and Leasing Association of Great Britain
- 6.10 ASSOCIAZIONE ITALIANA LEASING (ASSILEA)
- Italian Association of Leasing Companies
- 6.11 ASSOCIATION LUXEMBOURGEOISE DES SOCIETES DE LEASING
- Association of Leasing Companies in Luxembourg
- 6.12 FINANSIERINGSSELSKAPENES FORENING
- Association of Norwegian Finance Houses
- 6.13 NEDERLANDSE VERENIGING VAN LEASEMAATSCHAPPIJEN (NVL)
- Dutch Association of Leasing Companies
- 6.14 L'ASSOCIACAO PORTUGESA DE EMPRESAS DE LEASING (APELEASE)
- Portuguese Association of Leasing Companies
- 6.15 ASSOCIATIONS OF SWEDISH FINANCE HOUSES (AFINA)
- 7 Summaries
- 7.1 Summary in English
- 7.2 Résumé en français
- 7.3 Zusammenfassung in Deutsch
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