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IEEE Access, 2019 Due to the unstable economy, price fluctuation is an important consideration in the leasing industry. The financial lease is an important financing tool to deal with the price fluctuation by acquiring the equipment at a fixed financial fee after a ...
Xin Feng, Bowen Zhang, Yongwu Dai
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Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia
Jurnal 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
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Smart E-Commerce: A Novel Lease Option Model for HealthCare Equipment [PDF]
E3S Web of Conferences, 2023 The swift development of e-commerce has significantly altered consumer behavior and the availability of products and services. Online platforms have become essential for both healthcare providers and patients within the field of medical equipment ...
Anjaneyulu M. +5 more
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The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
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The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The purpose of this research is to analyze the effect of applying IFRS 16 on the financial performance of Air Arabia. Aviation sector is one of the most affected sectors from IFRS16 application Air Arabia interim financial statements for the period ...
Dalia Nasser, Tarek Alrashedy
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Challenges of lease transactions accounting according to national and international financial reporting standards [PDF]
, 2019 Присвячено ідентифікації та аналізу проблемних аспектів обліку орендних операцій згідно з національними та міжнародними обліковими стандартами. Обґрунтовано необхідність розгляду питань обліку орендних операцій та особливостей відображення
Kundeus, Oleksandr +5 more
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Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The article focuses on legal insecurity under different forms of real estate lease contracts, present in contemporary Serbian law. Applying dogmatic and comparative legal methods, the authors explore the characteristics of domestic legal regime of real ...
Dobrić Vladimir, Jovičić Katarina
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PENGARUH DERIVATIF KEUANGAN DAN FINANCIAL LEASE TERHADAP TAX AVOIDANCE
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi, 2019 : The Study aims to find out the influence of financial derivatives and financial leases tax avoidance. Sample in this studiy is 28 manufacturing companies with the criteria of disclosing financial statements for 2014-2016 which were listed on the ...
Eka Sundari, Nofryanti Nofryanti
semanticscholar +1 more source
Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
Jurnal ASET (Akuntansi Riset), 2019 . The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be
Ahalik Ahalik
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Forecasting the development of leasing market (on the example of Ukraine) [PDF]
Problems and Perspectives in Management, 2016 The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies.
Daria Hontar +2 more
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