Results 31 to 40 of about 2,193,222 (326)

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
doaj   +1 more source

The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease

International Journal of Financial Studies, 2022
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
H. Chung
semanticscholar   +1 more source

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
doaj   +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

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., Angelov, S.A., Grefen, P.W.P.J.   +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.
doaj   +1 more source

Impact Assessment of Farmland Lease-Out on Rural Households’ Livelihood Capital and Livelihood Strategy

Sustainability, 2022
Rapid urbanization and the gradual disappearance of urban and rural barriers have accelerated rural surplus labor migration. This study focused on the rural household’s livelihood from the perspective of farmland lease-out.
Hui Xiao, Jianxiu Xiao, Fangting Xie
semanticscholar   +1 more source

Prospects of Agricultural Land Use Formation in the Conditions of Introduction of Agricultural Land Market in Ukraine

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

Pengaruh Thin Capitalization, Intensitas Persediaan, Financial Lease, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, intensitas persediaan, financial lease, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021. Jenis penelitian yang digunakan
Gusti Agung Krisna, Yoga Mahaputra, I. Nyoman, P. Yasa   +3 more
semanticscholar   +1 more source

Financial leasing in Albania and the impact that internal factors of a SME would have on the probability to be financed by lease

Central European Economic Journal, 2019
Small- and medium-sized enterprises (SMEs) are the backbone of the economy and their need to be financed remains one of the most discussed topics in the business world (World Bank, 2014; IFC, 2010).
Fatjola Lubonja, Blerina Gjylameti, Sllavka Kurti   +2 more
semanticscholar   +1 more source