Results 11 to 20 of about 168,678 (286)

ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS

Economic Review, 2011
Companies are not always able to purchase fixed assets required to start, expand or modernize their own operations, and also do not have adequate resources that could offer as security for bank loans.
Selma Novalija, Hamid Mutapčić, Elmira Kovač   +2 more
doaj   +3 more sources

Lease: Problematic Aspects of Accounting and Reporting Information Formation

Учёт. Анализ. Аудит, 2020
In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made.
T. Yu. Druzhilovskaya, E. S. Druzhilovskaya   +1 more
doaj   +1 more source

Accounting for Leases and Corporate Investment

The Accounting Review, 2023
ABSTRACTWe examine the real effects of lease-capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more pronounced for firms with high reliance on leases.
Ciao-Wei Chen, Maria Correia, Oktay Urcan   +2 more
openaire   +2 more sources

IFRS 16 «Rent»: the main causes of occurance

Интеллект. Инновации. Инвестиции, 2022
Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
doaj   +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).
Abdel-khalik, Alan Goodacre, ASB, ASC, Ashton, Beattie, Beattie, Beattie, Beattie, Beattie, Bebbington, Beneish, Bevan, Blake, Bowman, BPF IPD, Breton, CA Magazine, Collins, Collins, Cyert, Deegan, Dresdner Kleinwort Benson, Drury, Dunne, El-Gazzar, Ely, FASB, Finance and Leasing Association, Finnerty, Garrod, Georgiou, Godfrey, Goodacre, Gopalakrishnan, Hartman, Hermanson, Herz, Holthausen, Hooks, IASB, Imhoff, Imhoff, Imhoff, Imhoff, Imhoff, Jonas, Joshi, La Porta, La Porta, Lasfer, Levitt, McBarnet, McBarnet, McBarnet, McGregor, Munter, Nelson, Nixon, Oppenheim, Parfet, Prakash, Rajan, Reither, Ro, Samuelson, Sarah Jane Thomson, Schipper, Schipper, Taylor, Vivien Beattie, Wallace, Wallace, Wilkins, Wilkins, Wilkins, Yap   +76 more
core   +2 more sources

Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging

Учёт. Анализ. Аудит, 2020
Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of ...
L. G. Ulyasheva
doaj   +1 more source

The Lease Agreement at the Tenant – the Same Transaction, but Different Accounting, with Consequences for the Information Presented in the Financial Statements and the Indicators Calculated Based on Them

CECCAR Business Review, 2023
In our country, the lease agreements are differently accounted at the tenant according to the used accounting reference system. Thus, in the case of entities applying the International Financial Reporting Standards, when the lease agreement is concluded,
Marian SĂCĂRIN
doaj   +1 more source

Challenges of lease transactions accounting according to national and international financial reporting standards [PDF]

, 2019
Присвячено ідентифікації та аналізу проблемних аспектів обліку орендних операцій згідно з національними та міжнародними обліковими стандартами. Обґрунтовано необхідність розгляду питань обліку орендних операцій та особливостей відображення
Kundeus, Oleksandr, Vakun, Oksana, Zarudna, Nataliia, Вакун, Оксана, Зарудна, Наталія, Кундеус, Олександр Михайлович   +5 more
core   +1 more source

Improving the reliability of the financial statements of the tenant enterprise

Ученые записки Российской академии предпринимательства, 2023
Improving the reliability of financial statements in the interests of external users is the main task to be solved in the process of its preparation. The ongoing reform of the accounting system in connection with the updating of federal standards causes ...
E. A. Naumova, O. G. Gortsevskaya
doaj   +1 more source

Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
doaj   +1 more source