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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
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Leasing, Borrowing, and Financial Risk [PDF]
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
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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
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Financial leasing in Palestine “Prospects & Obstacle”
The study aims to test the impact of financial leasing on the financial performance of financial leasing institutions in Palestine during the period between 2015 and 2021, the study examines the prospects and obstacles of financial leasing in Palestine.
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ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
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An asset value evaluation for docking finance lease problems in the peer-to-peer platform
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 +3 more
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Single‐cell DNA methylation (scDNAme) profiling maps epimutational clonal evolution, revealing mechanisms of malignancy and therapeutic resistance across diverse cancer types. By providing a high‐resolution landscape of intratumoral heterogeneity, these technologies empower precise patient stratification, guide the development of enhanced ...
Ik Soo Kim
wiley +1 more source
The Advantages that IFRS 16 Brings to the Economic Environment [PDF]
The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
doaj
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
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
A Review of Financial Performance of Aircraft Leasing Companies
The Covid-19 pandemic has caused many industries, especially the air transport industry, to experience a crisis. It is important to analyze the change in the financial performance of global aircraft leasing companies, one of the most important stakeholders of the airline industry during this crisis period.
Kasım KİRACI +2 more
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