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The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
, 2018The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases.
B. Giner, Francisca Pardo
semanticscholar +1 more source
V-Chain: A Blockchain-Based Car Lease Platform
2018 IEEE International Conference on Internet of Things (iThings) and IEEE Green Computing and Communications (GreenCom) and IEEE Cyber, Physical and Social Computing (CPSCom) and IEEE Smart Data (SmartData), 2018Significant improvements have been made in the way several businesses are conducted due to the influx of blockchain technology, which is a paradigm shift in research these days.
K. Agyekum +10 more
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How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?
Advances in Accounting, 2018We extend Williamson, 1973 , Williamson, 1987 transaction economics research to leased assets to help explain why some assets are acquired by capital lease and the use of other assets is acquired by operating lease.
K. Lin, R. Graham
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Land Lease，Resource Misallocation and Total Factor Productivity
, 2019Since the reform and opening up, the Chinese economy has achieved rapid growth, accompanied by the gradual slowdown in the growth rate of total factor productivity.
Z. Shao-hui, Yuan Yongze
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, 2017
With many industries increasingly relying on leased equipment and machinery, many original equipment manufacturers (OEMs) are turning to product-service packages where they deliver (typically lease) the physical assets.
Tangbin Xia +4 more
semanticscholar +1 more source
With many industries increasingly relying on leased equipment and machinery, many original equipment manufacturers (OEMs) are turning to product-service packages where they deliver (typically lease) the physical assets.
Tangbin Xia +4 more
semanticscholar +1 more source
2014
This chapter discusses the leasehold estate, or ‘term of years absolute’—more commonly referred to as simply a ‘lease’. It begins by defining the most frequently used terms in this area of law, followed by some examples of leases in practice. It discusses the creation of a lease and explains the essential characteristics of a lease, including whether ...
Sandra Clarke, Sarah Greer
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This chapter discusses the leasehold estate, or ‘term of years absolute’—more commonly referred to as simply a ‘lease’. It begins by defining the most frequently used terms in this area of law, followed by some examples of leases in practice. It discusses the creation of a lease and explains the essential characteristics of a lease, including whether ...
Sandra Clarke, Sarah Greer
openaire +1 more source
Leasing and Maintenance of Leased Assets
2014As discussed in Chap. 1, individuals, businesses and governments use a variety of engineered objects (products, equipment, plants and infrastructure) in their daily operations. The traditional approach has been to acquire an object using one of the following two methods: (1) Sale for cash: outright purchase. (2) Conditional sales contract on a deferred
D. N. P. Murthy, Nat Jack
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To Lease or Not to Lease from Storage Clouds
Computer, 2010In this paper, storage clouds are online services for leasing disk storage. A new modeling tool, formulated from empirical data spanning many years, lets organizations rationally evaluate the benefit of using storage clouds versus purchasing hard disk drives. The business of selling infrastructure as a service through the Internet is growing.
Edward B. Walker +2 more
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2018
All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter focuses on a key feature of a lease: its ability to count as a property right.
Ben McFarlane +2 more
openaire +1 more source
All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter focuses on a key feature of a lease: its ability to count as a property right.
Ben McFarlane +2 more
openaire +1 more source
, 2014
U.S. firms lease assets extensively. We find that, during 1980–2011, the average U.S. firm has a lease intensity of about 40%. Or, the average firm has present and future (up to five years) rent commitments equal to 16.6% of their total assets.
Erik Devos, Shofiqur Rahman
semanticscholar +1 more source
U.S. firms lease assets extensively. We find that, during 1980–2011, the average U.S. firm has a lease intensity of about 40%. Or, the average firm has present and future (up to five years) rent commitments equal to 16.6% of their total assets.
Erik Devos, Shofiqur Rahman
semanticscholar +1 more source