The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +9 more sources
Lease maturity and initial rent: is there a term structure for UK commercial property leases? [PDF]
, 2005 This paper investigates the relationship between lease maturity and rent in commercial property. Over the last decade market-led changes to lease structures, the threat of government intervention and the associated emergence of the Codes of Practice for ...
Loizou, P. +2 more
core +9 more sources
Operating leases and the assessment of lease-debt substitutability [PDF]
, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a ...
Goodacre, Alan +6 more
core +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
core +1 more source
Cutting the Romantic’s Throat: Witkacy’s Nasty Nightmare [PDF]
The Polish Journal of Aesthetics, 2013 This text, based on Witkacy’s The Anonymous Work, explores the devastating effects of revolution and the mode in which altruistic causes function as pretenses for power mongering.
Bryce Lease
doaj
A descriptive study of African American deciduous dentition
Dental Anthropology, 2013 Descriptive studies of the deciduous dentition morphology have been presented as an inclusion in permanent dentition studies, the focus of archaeological populations or on specific traits within modern populations.
Loren R. Lease
doaj +1 more source
The Condition of Accessions after the Expiry of Rent in Iranian and Egypt Law [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2016 In a lease contract, lessee sometimes acts in order to making construction or planting trees with approval of lessor. Also it is possible that possessions of lessee are done illegally. In these cases, after expiry of the lease, rights of lessee interfere
Sayyed mohammad sadegh tabatabaei +1 more
doaj +1 more source
ON PARTICULAR ASPECTS OF AGRICULTURAL LEASE FUNDING [PDF]
Trakia Journal of Sciences, 2021 The present article presents some of the aspects inherent to lease as an alternative method for funding farmers when it comes to finance lease. As a matter of fact, this type of lease is profitable in agriculture when it comes to delivering and using ...
R. Dimitrova
doaj +1 more source
The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 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
doaj +1 more source