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Audit of financial lease [PDF]
Путеводитель 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
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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 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
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Civil law regulation of investments in the digital infrastructure of the construction industry [PDF]
E3S Web of Conferences, 2021 Civil law regulation of investments combines regulations from different industry sectors and is characterized by its complexity. An efficient type of investment in the digital infrastructure of the construction industry is a financial lease.
Pugacheva Anna +4 more
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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
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Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
E3S Web of Conferences, 2023 This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
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Economic aspects of financial leasing in business investments [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2010 Leasing, as a financial instrument, was able to affirm itself in manydeveloped countries as one of the most effective and accessible mechanisms forfinancing the expansion and development of the means of production, asset financenecessary for the ...
Adrian SIMON
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Special issues of IFRS application in Russian organizations [PDF]
E3S 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
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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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Muhasebe 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
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