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A Study on the Effect of International Financial Reporting Standards 16: Leases Standard on the Financial Statements of Borsa Istanbul Companies

Muhasebe Enstitüsü Dergisi, 2022
The boards that regulate accounting paradigms have published the IFRS standard to guide companies in presenting their financial information honestly, explicably, and transparently.
Berke Koç
doaj   +1 more source

Potential for the development of financial leasing in Ukraine

SCIENTIA FRUCTUOSA
In modern conditions, the market of financial leasing services occupies a prominent place in the economy of developed countries. Financial leasing is a kind of symbiosis of lending and renting, it has a number of sig­nificant advantages for ensuring and ...
Lidiia Belianko
semanticscholar   +1 more source

FINANCIAL LEASING IN THE FUNCTION OF ECONOMIC DEVELOPMENT OF BOSNIA AND HERZEGOVINA (STATISTICAL APPROACH)

Selected Papers (part of ITEMA conference collection), 2020
The leasing institution is typical for countries with developed market economies, although it keeps gaining more and more importance in transition countries.
S. Subotić, Goran Mitrović, V. Marković   +2 more
semanticscholar   +1 more source

Legal nature of a financial leasing contract [PDF]

Oditor, 2017
Research subject is the contract of financial leasing, its legal form and influence on finance of a company, as an alternative form of financing. In this paper the author will provide basic conceptual definition and historic development of leasing. There
Vladisavljević Vladan, Knežević Milena, Divac Goran   +2 more
doaj  

GENERATION OF A LEASING SYSTEM OF FINANCING WITHIN THE FIXED CAPITAL OF THE ECONOMIC ENTITIES OF THE IRKUTSK REGION [PDF]

Экономика региона, 2010
The mechanism of a leasing system of financing within the fixed capital of the economic entities of the Irkutsk region is described in detail in the given paper. Relationships between regional leasing companies with equipment suppliers are specified. The
Ognev D. V., Nechayev A. S.
doaj   +1 more source

2023–2027 CAP First Pillar Reform and Livestock Sector: Production and Economic Impacts on Italian Specialized Dairy Cattle Farms

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley   +1 more source

The model of evaluation of efficiency of leasing services [PDF]

E3S Web of Conferences
At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects.
Latipova Shakhnoza, Lörinczová Enikö, Sarancha Iryna, Kravchenko Olena, Levchenko Lesia, Yukhymenko Nataliia   +5 more
doaj   +1 more source

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

Agribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels, Cord‐Friedrich von Hobe, Miryam Sarah Merk, Thomas Kneib, Oliver Musshoff   +4 more
wiley   +1 more source

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

Agribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov, Abdusame Tadjiev, Nodir Djanibekov, Ajit Govind, Akmal Akramkhanov   +4 more
wiley   +1 more source

Aspects Regarding the Leasing Cost [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2011
The paper aims to present legal aspects regarding leasing in Romania, and to take a look at the characteristics of the operational and financial leasing.
Teodor HADA
doaj