Results 41 to 50 of about 2,193,222 (326)

The Decision-Making for the Optimization of Finance Lease with Facilities' Two-Dimensional Deterioration

Syst., 2022
In the past, most companies in developing countries usually own facilities or equipment for running their businesses. However, for some managerial and financial reasons, the situation may change. Recently, leasing facilities is becoming more popular than
Chih-Chiang Fang, Chin-Chia Hsu, Je-Hung Liu   +2 more
semanticscholar   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

Leasing, Borrowing, and Financial Risk [PDF]

Financial Management, 1979
Study Center in Managerial Working Paper Economics & Finance On Leasing, Borrowing and Financial Risk Haim Levy and Marshall August 1979 Sarnat * Professor of Finance, The Hebrew University, Jerusalem; and Visiting Professor, University of Pennsylvania ** Professor of Finance, The Hebrew University, Jersualem; and Visiting Professor, University of ...
Haim Levy, Marshall Sarnat
openaire   +1 more source

Study on Corporate Governance and Default Effect of Financial Lease Debt

International Journal of Accounting and Financial Reporting
This paper empirically analyzes the corporate governance effect and default of financial lease debt. The results show that: (1) Financial lease debt is conducive to reducing asset substitution, expanding debt scale, optimizing debt structure, reducing ...
Xiaoran Wang
semanticscholar   +1 more source

The impact of lease accounting standards on airlines with operating leases: Implications for benchmarking and financial analysis

Journal of Transportation Management, 2018
In 2016, the Financial Accounting Standards Board (FASB) has issued a new standard for lease accounting. The standard requires capitalization by lessees of most leases currently treated as rentals, i.e., those currently classified as operating leases ...
P. Caster, C. Scheraga, Michael J. Olynick   +2 more
semanticscholar   +1 more source

An asset value evaluation for docking finance lease problems in the peer-to-peer platform

Journal of Business Economics and Management, 2021
The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems.
Jiang Qu, Hongwei Liu, Hui Zhu, Hongming Gao   +3 more
doaj   +1 more source

Methods of Lease Payments Calculating in Terms of Innovations Financing

, 2021
Received May 04, 2020 Revised from June 06, 2020 Accepted July 12, 2020 Available online March 15, 2021 In modern economic conditions, the competitiveness of products or services in domestic and foreign markets depends significantly on the innovative ...
A. Nechaev
semanticscholar   +1 more source

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

Ovidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj  

Fishing in the Kama River Area in the Sources of 1720–1780

Вестник Кемеровского государственного университета, 2020
The research was based on previously unpublished financial documents of the Solikamsk and Kungursk provincial archives. The research featured income from fishing lease in the Kama River Area in 1720-1780.
А. А. Kosmovskaya
doaj   +1 more source

Accounting for Leases and the Failure of Convergence [PDF]

Athens Journal of Business & Economics, 2018
The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006.
Roger Hussey
doaj   +1 more source