Leasing in Development : Lessonsfrom Emerging Economies

Fletcher, Matthew ; Freeman, Rachel ; Sultanov, Murat ; Umarov, Umedjan

International Finance Corporation, Washington, DC

关键词: ACCELERATED DEPRECIATION;    ASSETS;    CASH FLOW;    COMPANY;    CORPORATION;   

RP-ID  :  35684

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

By studying the approach of IFC leasingtechnical assistance projects implemented to date, theauthors hope to provide a useful reference. This manualhighlights which elements to look for locally, whyexperiences may be different between countries, and what(based on our collective experience) may be appropriatecourses of action. Examining the approach of current andpast projects, this manual also aims to identify the keypolicy issues on leasing development. Within these policyissues, there will be certain standards that arenon-negotiable-tenets that form the foundation ofcredibility, integrity, and success around the world. Therewill be other elements on these issues that are based ongeneral principles that can be applied only in specific waysdepending on local conditions. This manual should helpleasing development practitioners identify key localcharacteristics, assess their potential impact, and,therefore, make the decisions required on which route to take.