Results 31 to 40 of about 2,552,285 (294)

Leasing Dalam Lembaga Keuangan Syari’ah

open access: yesAz-Zarqa', 2019
Sewa guna usaha adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara sewa guna usaha dengan hak opsi (financial lease) maupun sewa guna usaha tanpa hak opsi (operating lease) untuk digunakan oleh penyewa guna usaha (lessee) selama
Saefuddin Saefuddin
doaj   +1 more source

The evaluation of new methodological approaches to lease reporting on the side of lessor

open access: yesActa 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
doaj   +1 more source

Smart E-Commerce: A Novel Lease Option Model for HealthCare Equipment [PDF]

open access: yesE3S 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
doaj   +1 more source

The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia [PDF]

open access: yesMaǧallaẗ 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
doaj   +1 more source

Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]

open access: yesAnali 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
doaj   +1 more source

Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73

open access: yesJurnal 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
doaj   +1 more source

Improving the reliability of the financial statements of the tenant enterprise

open access: yesУченые 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

Forecasting the development of leasing market (on the example of Ukraine) [PDF]

open access: yesProblems 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
doaj   +1 more source

FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION

open access: yesAktualʹnì 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

FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

open access: yesУчёт. 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

Home - About - Disclaimer - Privacy