Results 21 to 30 of about 213,718 (305)

Building lease: a new financial opportunity for public infrastructures

open access: yesTechne, 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

An asset value evaluation for docking finance lease problems in the peer-to-peer platform

open access: yesJournal 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

Fiscal potential of the investment mechanism of Islamic Finance [PDF]

open access: yesE3S 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
doaj   +1 more source

Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia

open access: yesJurnal 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
doaj   +1 more source

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius 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
doaj  

PENYELESAIAN WANPRESTASI PERJANJIAN SEWA BELI MOTOR BERDASARKAN ASAS PACTA SUNT SERVANDA

open access: yesAlauddin 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
doaj   +1 more source

Vehicles leasing operations in Lagos state, Nigeria

open access: yesLogistics & Sustainable Transport, 2019
Vehicle is an important element of transport; and its financing especially in road transport comes in 3 ways; outright purchase, hire purchase and lease.
Solanke Muse Olayiwola   +2 more
doaj   +1 more source

Accounting of the Lease Contract according to the IFRS: the Current Status and the Prospects for the Russian Organizations

open access: yesУчёт. Анализ. Аудит, 2019
Lease of a property, plant and equipment under the conditions of market economy is a common form of the commercial relations. Many industrial enterprises which have real estate objects on their balance along with their core business are engaged in the so-
GULNARA I. Alekseeva
doaj   +1 more source

Audit of financial lease

open access: yesПутеводитель предпринимателя, 2020
The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms.
E. A. Gubaidullina, K. Z. Akhmetshina
doaj  

Contingent convertible lease modeling and credit risk management

open access: yesFinancial Innovation, 2022
The main objective of this study is to determine a lease agreement to finance an investment project and a solution for managing credit risk. This study investigates three types of contingent leases to reduce the costs associated with bankruptcy and ...
Ons Triki, Fathi Abid
doaj   +1 more source

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