Leasing Dalam Lembaga Keuangan Syari’ah
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
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The evaluation of new methodological approaches to lease reporting on the side of lessor
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
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Smart E-Commerce: A Novel Lease Option Model for HealthCare Equipment [PDF]
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
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The Effect of IFRS16 Application on Financial Performance Case Study – Air Arabia [PDF]
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
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Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]
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
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Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
. 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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Improving the reliability of the financial statements of the tenant enterprise
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
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Forecasting the development of leasing market (on the example of Ukraine) [PDF]
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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FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION
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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FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
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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