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LEASE FINANCING: A NEW DUAL APPROACH [PDF]
Strategii Manageriale, 2013 Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
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ON PARTICULAR ASPECTS OF AGRICULTURAL LEASE FUNDING [PDF]
Trakia Journal of Sciences, 2021 The present article presents some of the aspects inherent to lease as an alternative method for funding farmers when it comes to finance lease. As a matter of fact, this type of lease is profitable in agriculture when it comes to delivering and using ...
R. Dimitrova
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The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The purpose of this research is to analyze the effect of applying IFRS 16 on the financial performance of Air Arabia. Aviation sector is one of the most affected sectors from IFRS16 application Air Arabia interim financial statements for the period ...
Dalia Nasser, Tarek Alrashedy
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The impact of IFRS 16 on the financial position of selected companies from the WIG30 index [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were
Mateusz Krawczak, Renata Dyląg
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Tax and Balance Sheet Valuation of Sale and Leaseback in the Books of Lessee. Case Study
Studia i Materiały, 2023 Purpose: The aim of this academic article is to analyze and evaluate the tax and balance sheet valuation of sale-and-leaseback agreements for lessees, based on a case study.
Piotr Kica
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JAS (Jurnal Akuntansi Syariah), 2023 Statement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as ...
Amrie Firmansyah +2 more
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The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a "model" [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2022 This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between ...
حنان معلى, نبيل قطاف
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Aspek Hukum Kontrak Leasing dan Kontrak Financing
UIR Law Review, 2018 Leasing Contract and Financing Contract is an Innominaat Contract. Both of this contract have a different goals, characteristic and regulation. Leasing Contract is identical with common Lease Contract, but with an option (Finance Lease) and without an ...
Admiral
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Systems, 2022 In the past, most companies in developing countries usually own facilities or equipment for running their businesses. However, for some managerial and financial reasons, the situation may change. Recently, leasing facilities is becoming more popular than
Chih-Chiang Fang +2 more
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IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Riset Akuntansi dan Keuangan Indonesia, 2023 Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases.
Musa-Mubi Aliya, Yunusa Nasiru
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