Results 31 to 40 of about 70 (66)
Some of the next articles are maybe not open access.
LEASING AND FINANCIAL STATEMENTS.
The Accounting Review, 1958Abstract In recent years the lease has grown in popularity as a device lot financing the acquisition of productive property. The lease is a form of debt that does not appear on the balance sheet under current accounting practices.
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
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
openaire +1 more source
Leasing, Uncertainty, and Financial Constraint
SSRN Electronic Journal, 2011Leasing is one of the most important sources of external finance to corporate firms. This paper develops a dynamic model to investigate the role of uncertainty and financial constraint in understanding the leasing decisions of corporate firms. The model predicts that firms with high uncertainty over their future profits and firms that are more ...
openaire +1 more source
Financial lease in the healthcare sector
Закон и право, 2022E.O. Anan'eva, P.V. Ivliev
openaire +1 more source
2016
En genel tanımı ile finansal kiralama veya diğer adı ile leasing sözleşmesi, “işletmelerce ihtiyaç duyulan yatırım mallarının kredili olarak ithal edilmesi yerine finansman sağlamak amacı ile kiralanmasıdır”. Finansal kiralama sözleşmesinin bir türü olarak uluslararası finansal kiralama sözleşmeleri ise, kiracının malı belirleyerek kiraya verenin ...
openaire +1 more source
En genel tanımı ile finansal kiralama veya diğer adı ile leasing sözleşmesi, “işletmelerce ihtiyaç duyulan yatırım mallarının kredili olarak ithal edilmesi yerine finansman sağlamak amacı ile kiralanmasıdır”. Finansal kiralama sözleşmesinin bir türü olarak uluslararası finansal kiralama sözleşmeleri ise, kiracının malı belirleyerek kiraya verenin ...
openaire +1 more source
LEGAL REGULATION OF FINANCIAL LEASE (LEASING) UNDER THE LEGISLATION OF THE KYRGYZ REPUBLIC
Vestnik of the Kyrgyz-Russian Slavic University, 2022I.T. Eratov +2 more
openaire +1 more source

