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Renting Shares in the Capital Market and Analyzing it Based on the Nature of Stocks from the Perspective of Jurisprudence and Law [PDF]
آموزههای 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
Интеллект. 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
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Operating leases and the assessment of lease-debt substitutability [PDF]
, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a ...
Goodacre, Alan +6 more
core +1 more source
CECCAR 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
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The effectiveness of financial and economic regulation of land relations in the context of stimulating entrepreneurial activity in the regions of Ukraine [PDF]
Problems 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
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Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
core +1 more source
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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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
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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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source