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PARTICULARS OF LEASING CONTRACTS ENTRIES ACCORDING TO IAS 17 [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2006 Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts.
Violeta ISAI
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Der Revisionsprozess des IAS 17 [PDF]
Leasing: Wissenschaft & Praxis, Forschungsinstitut für Leasing an der Universität zu Köln, 2009 Der bisherige Bilanzierungsansatz nach IAS 17 steht aufgrund seiner extremen bilanziellen Konsequenzen und seiner Komplexität in der Kritik. Die zusätzlichen Ermessens- und Gestaltungsspielräume innerhalb des konkreten Zuordnungsmechanismus` führen dazu, dass der Leasingstandard mit wesentlichen Anforderungen an eine entscheidungsnützliche ...
Linden, Andreas
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Inflammatory Biomarkers as Prognostic Indicators for Intracranial Aneurysm Recurrence After Stent‐Assisted Coil Embolization [PDF]
Immunity, Inflammation and DiseaseBackground The reappearance of intracranial aneurysms (IAs) after undergoing stent‐assisted coil embolization (SACE) is a significant issue in clinical practice.
Jie Wei +9 more
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS” [PDF]
Romanian Economic and Business Review, 2009 Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor), will assign the goods to a user (lessee) based on a firm ...
Boni Străoanu
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS” [PDF]
Romanian Economic and Business Review, 2010 Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor), will assign the goods to a user (lessee) based on a firm ...
Boni Străoanu, Daniela Iov
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Defining invasive species and demonstrating impacts of biological invasions: a scientometric analysis of studies on invasive alien plants in Brazil over the past 20 years [PDF]
NeoBiota, 2022 Despite biological invasions being widely recognised as an important driver of environmental change, lack of consensus regarding the definition of invasive alien species (IAS) and vagueness around the demonstration of their impacts limits knowledge and ...
Maria Cecilia Fachinello +2 more
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Journal of Marine Science and Engineering, 2023 Fish aggregating devices (FADs) are used worldwide to attract fish. Previous studies revealed that FADs affect the distribution and dispersal patterns of juvenile fish species during their life stage under floating objects. In this study, we hypothesised
Mauro Sinopoli +3 more
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Is there a need for a more explicit accounting of invasive alien species under the Water Framework Directive? [PDF]
Management of Biological Invasions, 2013 Through ratification of the Water Framework Directive (WFD), EU Member States committed themselves to a pressure-based assessment ofthe ecological status of their water bodies.
Jochen Vandekerkhove +2 more
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The impact of IFRS 16 on the financial position of selected companies from the WIG30 index [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were
Mateusz Krawczak, Renata Dyląg
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Clinical and Experimental Obstetrics & Gynecology, 2023 Background: We aim to determine the relationship between intra-amniotic sludge and the amniotic fluid proteome in cases of acute cervical insufficiency.
Rachelle N. M. Govia +5 more
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