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PERPETUAL LEASE: FEATURES OF ACCOUNTING
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract.
Tetiana Yurchenko
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Lease accounting: an inquiry into the origins of the capitalization model.
De Computis, 2019 Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019.
José Morales Díaz +2 more
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New Trends in Leasing Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The financial leasing market in Romania has a history of about 20 years. During this short relationship, there have been impressive growth rates almost every year until 2009.
Nicolae Traian Cristin
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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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Leasing in Europe and the review of international lease accounting [PDF]
Leasing: Wissenschaft & Praxis, Forschungsinstitut für Leasing an der Universität zu Köln, 2008 The text is intended to give a flavour of a speech given by Jacqueline Mills, Senior Adviser Leaseurope, during the annual meeting of the German Leasing Research Institute. She reported that the European leasing market was the largest market in the world in 2007. Lessors in Europe granted new leasing volumes of just under 340 billion EUR (+12.4%).
Mills, Jaqueline
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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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The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a "model" [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2022 This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between ...
حنان معلى, نبيل قطاف
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Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
E3S Web of Conferences, 2023 This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
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Special issues of IFRS application in Russian organizations [PDF]
E3S Web of Conferences, 2020 In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting ...
Melekhina Tatiana +2 more
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The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease
International Journal of Financial Studies, 2022 We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
Hae Jin Chung
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