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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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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
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The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
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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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التطبيقات الخاطئة للإيجار التمويلي وما يترتب عليها من آثار دراسة فقهية مقارنة [PDF]
مجلة كلية الدراسات الإسلامية والعربية للبنات بدمنهور, 2020 الإيجار التمويلي ـ ذو الأهمية الکبيرة في الحياة الاقتصادية ـ تحکمه مجموعة من الضوابط التي تجعله لايخرج عن أحکام الشريعة، إلا أن الواقع العملي أثبت وجود تطبيقات خاطئة لهذه المعاملة تتنافى مع هذه الضوابط وتخرج المعاملة عن إطارها الشرعي الصحيح، وأول هذه ...
خالد أحمد سليمان شبکه
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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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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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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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