Results 21 to 30 of about 334,458 (312)
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
core +1 more source
Improving the reliability of the financial statements of the tenant enterprise
Ученые записки Российской академии предпринимательства, 2023 Improving the reliability of financial statements in the interests of external users is the main task to be solved in the process of its preparation. The ongoing reform of the accounting system in connection with the updating of federal standards causes ...
E. A. Naumova, O. G. Gortsevskaya
doaj +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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FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
Учёт. Анализ. Аудит, 2020 The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years.
V. S. Plotnikov, O. V. Plotnikova
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FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2016 The features of the modern development of the agricultural land lease market in Ukraine are considered. The possible two scenarios of development of land relations in the context of the moratorium on land sales and financial crisis are proposed.
Taras Sus
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Financier-Led Asset Lease Model [PDF]
, 2010 Nowadays, the business globalisation trend drives organisations to spread their business worldwide, which in turn generates vast asset demands. In this context, broader asset channels and higher financial capacities are required to boost the asset lease sector to meet the increasing asset demands [1, 2].
Zhao, X. +2 more
openaire +2 more sources
Audit of disclosure in lease notes according to IFRS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases.
O.V.
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
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Zemleustrìj, Kadastr ì Monìtorìng Zemelʹ, 2021 The evolution of agricultural land use development in Ukraine has been studied. The main factors influencing the land market on the formation of agricultural land use are identified, they include: the number of potential buyers (land users) and sellers ...
H. Kolisnyk, I. Trokhymenko
doaj +1 more source