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Financial Leasing and Operational Leasing
2021Leasing emerges as an important practice that meets the needs of companies that do not want to spend their equity on investment goods or whose equity is not sufficient to acquire investment goods. At this point, investors prefer financial leasing and operational leasing methods to provide economic benefits and profits from the use of goods, not ...
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Financial Management, 1973
In recent years, leasing as a means of financing, has grown at an annual rate of 15% [5]. Parallel to this expanding impact of leasing, has been a similar increase in the techniques for lease analysis [See, for example, 1, 2, 4, 7, 8, 9]. The rapid proliferation of these techniques, however, has produced methods of analyzing financial leases which ...
Rodney L. Roenfeldt +1 more
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In recent years, leasing as a means of financing, has grown at an annual rate of 15% [5]. Parallel to this expanding impact of leasing, has been a similar increase in the techniques for lease analysis [See, for example, 1, 2, 4, 7, 8, 9]. The rapid proliferation of these techniques, however, has produced methods of analyzing financial leases which ...
Rodney L. Roenfeldt +1 more
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International Accounting, 2023
Subject. This article deals with the issues of ensuring the objectivity of the interpretation of accounting (financial) statements when evaluating them using financial ratios and other analytical indicators in connection with the adoption of Federal ...
T. Y. Serebryakova, Artur A. Semenov
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Subject. This article deals with the issues of ensuring the objectivity of the interpretation of accounting (financial) statements when evaluating them using financial ratios and other analytical indicators in connection with the adoption of Federal ...
T. Y. Serebryakova, Artur A. Semenov
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Uniform Law Review - Revue de droit uniforme, 2011
This paper describes the impact that the several instruments enacted by Unidroit in the field of financial leasing and secured transactions have had on Italian law. In particular, the paper begins by measuring the Italian contribution to the work carried out by Unidroit in view of the adoption of the 1988 Ottawa Convention on Financial Leasing, the ...
A. Frignani, TORSELLO, Marco
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This paper describes the impact that the several instruments enacted by Unidroit in the field of financial leasing and secured transactions have had on Italian law. In particular, the paper begins by measuring the Italian contribution to the work carried out by Unidroit in view of the adoption of the 1988 Ottawa Convention on Financial Leasing, the ...
A. Frignani, TORSELLO, Marco
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Financial Leasing under Inflation
Financial Management, 1984* In the last decade, there has been a relatively rapid growth in leasing as a method of financing. Anderson [1] estimated that during the period ending in 1980, approximately twenty percent of new acquisitions of capital goods in the U.S. were financed by leases.
Shalom Hochman, Ramon Rabinovitch
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Auditor, 2023
Th e relevance of the topic is due to the transition of non-financial organizations in the Russian Federation from 2022 to a new procedure for accounting for lease agreements in accordance with FAS 25/2018 «Accounting for leases».
Natal’ya V. Neelova +2 more
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Th e relevance of the topic is due to the transition of non-financial organizations in the Russian Federation from 2022 to a new procedure for accounting for lease agreements in accordance with FAS 25/2018 «Accounting for leases».
Natal’ya V. Neelova +2 more
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Economic Consequences of Operating Lease Recognition
Social Science Research Network, 2021The Financial Accounting Standard Board’s Accounting Standards Update No. 2016-02 generated considerable debate between managers and standard setters. The purpose of our study is to understand the reporting effects of ASU 2016-02 and how its issuance and
Mark (Shuai) Ma, W. Thomas
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2010
The over the last decades rapid technological developments and ever increasing globalization of trade, contributed to the emergence and rapid dissemination of new contractual forms in different sectors of the economy. One of these new forms of contract is a leasing contract.
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The over the last decades rapid technological developments and ever increasing globalization of trade, contributed to the emergence and rapid dissemination of new contractual forms in different sectors of the economy. One of these new forms of contract is a leasing contract.
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Journal of Airport Management, 2014
This paper performs a cluster analysis to examine the financial implications of the different types of airline lease agreements used by US hub airports.
Charlie Richardson, L. Budd, D. Pitfield
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This paper performs a cluster analysis to examine the financial implications of the different types of airline lease agreements used by US hub airports.
Charlie Richardson, L. Budd, D. Pitfield
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2015
Abstract This chapter examines two international instruments in the field of leasing: the 1988 UNIDROIT Convention on international financial leasing and the 2008 UNIDROIT Model Law on Leasing. The former is confined to financial leasing involving an international element while the latter covers all leases, international and domestic.
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Abstract This chapter examines two international instruments in the field of leasing: the 1988 UNIDROIT Convention on international financial leasing and the 2008 UNIDROIT Model Law on Leasing. The former is confined to financial leasing involving an international element while the latter covers all leases, international and domestic.
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