Results 11 to 20 of about 2,193,222 (326)

LEASING INDUSTRY AS AN ALTERNATIVE FUNDING METHOD: THE EVIDENCE FROM FINANCIAL LEASE MARKET IN TURKIYE

open access: yesUluslararası Bankacılık Ekonomi ve Yönetim Araştırmaları Dergisi, 2022
This paper aims to provide a general assessment of leasing industry with particular reference to financial lease market in Turkey. It is a very well-known fact that apart from the banks, the leading financial institutions that give loans to firms, there ...
F. Kayhan
semanticscholar   +1 more source

THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES

open access: yesEKUITAS (Jurnal Ekonomi dan Keuangan), 2023
The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies.
S. Saiful   +4 more
semanticscholar   +1 more source

Special issues of IFRS application in Russian organizations [PDF]

open access: yesE3S Web of Conferences, 2020
In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting ...
Melekhina Tatiana   +2 more
doaj   +1 more source

Lease Financing and Financial Performance of Listed Construction and Real Estate Companies in Nigeria

open access: yesJournal of Accounting and Financial Management, 2023
This study evaluated the effect of lease financing on financial performance of listed construction and real estate companies in Nigeria. Lease financing was proxied by financial lease and operating lease while financial performance was proxied by net ...
Elvis-Wokekoro Lois
semanticscholar   +1 more source

A Study on the Effect of International Financial Reporting Standards 16: Leases Standard on the Financial Statements of Borsa Istanbul Companies

open access: yesMuhasebe Enstitüsü Dergisi, 2022
The boards that regulate accounting paradigms have published the IFRS standard to guide companies in presenting their financial information honestly, explicably, and transparently.
Berke Koç
doaj   +1 more source

Renting Shares in the Capital Market and Analyzing it Based on the Nature of Stocks from the Perspective of Jurisprudence and Law [PDF]

open access: yesآموزه‌‌های فقه مدني, 2023
Governments and companies use financing tools to expand their economic activities. Islamic securities were designed by Islamic thinkers according to Sharia (Arabic: شریعة, Romanized: sharīʿa, religious law) restrictions on the use of conventional ...
Sayyed Mohammad Aminzadeh
doaj   +1 more source

IFRS 16 «Rent»: the main causes of occurance

open access: yesИнтеллект. Инновации. Инвестиции, 2022
Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
doaj   +1 more source

The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them

open access: yesCECCAR Business Review, 2023
In our country, the lease agreements are differently accounted at the tenant according to the used accounting reference system. Thus, in the case of entities applying the International Financial Reporting Standards, when the lease agreement is concluded,
Marian SĂCĂRIN
doaj   +1 more source

The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2020
Solving the problem of enhancing the efficiency of the financial and economic regulation of land relations contributes to the development of entrepreneurship in Ukraine.
Uliana Vatamanyuk-Zelinska   +1 more
doaj   +1 more source

Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

open access: yes, 2020
The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period.
W. Ramadhani, D. Triyanto, Kurnia Kurnia
semanticscholar   +1 more source

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