The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +9 more sources
Operating leases and the assessment of lease-debt substitutability [PDF]
, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a ...
Goodacre, Alan +6 more
core +1 more source
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
doaj +1 more source
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
core +1 more source
Leasing Dalam Lembaga Keuangan Syari’ah
Az-Zarqa', 2019 Sewa guna usaha adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara sewa guna usaha dengan hak opsi (financial lease) maupun sewa guna usaha tanpa hak opsi (operating lease) untuk digunakan oleh penyewa guna usaha (lessee) selama
Saefuddin Saefuddin
doaj +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Finance Leases: In the Shadow of Banks
Review of Finance, 2021 Abstract By analyzing a hand-collected transaction-level dataset on the finance leases of China’s public firms for the period 2007–19, this article sheds light on China’s leasing market, the second largest in the world. We find that banks use their affiliated leasing firms to provide credit to clients in order to circumvent the ...
Jeffery (Jinfan) Chang +2 more
openaire +1 more source