Results 11 to 20 of about 212,798 (293)
EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS [PDF]
Annals of the University of Oradea: Economic Science, 2009 The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract.
Chirita Irina, Tulvinschi Mihaela
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Audit of disclosure in lease notes according to IFRS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases.
O.V.
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Financial constraints and the decision to lease : evidence from German SME [PDF]
, 2009 The objective of this paper is to test the hypothesis that in particular financially constrained firms lease a higher share of their assets to mitigate problems of asymmetric information.
Slotty, Constantin F.
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Building lease: a new financial opportunity for public infrastructures
Techne, 2012 The building lease is a new tool available to the government to finance public ‘cold’ infrastructures which allows to spread the investment over several years.
Aldo Norsa, Dario Trabucco
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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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An asset value evaluation for docking finance lease problems in the peer-to-peer platform
Journal of Business Economics and Management, 2021 The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems.
Jiang Qu +3 more
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Fiscal potential of the investment mechanism of Islamic Finance [PDF]
E3S Web of Conferences, 2020 -the Research focuses on the application of Islamic Finance abroad, as well as in Russia. The authors present the history of Islamic Finance, its restrictive principles, and analyze in detail the majority of Islamic investment contract models.
Aladdin Aliev Ayaz +3 more
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Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia
Jurnal Akuntansi, 2012 This research investigates the influence of PSAK 30 on the financial report in Indonesia companies. The change in PSAK 30 (R2007) that originally was rule based become principle based, the change in classification from operating lease to finance lease ...
Fitri Sulistianti +1 more
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Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
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PENYELESAIAN WANPRESTASI PERJANJIAN SEWA BELI MOTOR BERDASARKAN ASAS PACTA SUNT SERVANDA
Alauddin Law Development Journal, 2020 This paper aims to determine the completion of the default contract for the purchase of a motorcycle in progress with a motorbike guarantee.
Mirna Wahyuni , Istiqamah
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