Results 261 to 270 of about 168,678 (286)

Features of accounting of lease relations

Экономика и предпринимательство, 2022
В статье рассматривается вопросы отражения на счетах бухгалтерского учета хозяйственных операций по аренде у арендодателя и арендатора. Даны основные понятия затрат, связанных с арендой имущества, отражение обеспечительного платежа, Отдельное внимание уделено отражению расходов на неотделимые улучшения арендованного имущества.
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Accounting For Lease

SSRN Electronic Journal, 2023
Stephani Natalia Cindy, Natasya Angela Howardhi, Olyvia Prameswari   +2 more
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Lease accounting: Anticipating the new standard

Corporate Real Estate Journal, 2010
With the overhaul of global lease accounting standards imminent, corporate real estate (CRE) and other senior executives face a myriad of resultant pre-implementation and post-implementation issues. This paper is intended to address the implications of the new standard from the tenant perspective. In particular, issues arising for companies which lease
Len Tiso, Margo Mcconnell
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Accounting for Leasing

SSRN Electronic Journal, 2023
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A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules

International Journal of Contemporary Hospitality Management, 2011
PurposeNew lease accounting rules are proposed that will fundamentally change the way leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new rules and to illustrate their impact on financial statements and financial ratios using a single restaurant company.Design/methodology ...
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Changes in Lease Financing Practice During Lease Accounting Standard Overhaul (2005-2014)

Journal of Business and Policy Research, 2016
This study examines empirically the changes in lease financing practice since the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) launched their joint project to overhaul lease accounting standards.
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Accounting for Leases ‐ The Major Issues

Managerial Finance, 1983
Following six years consideration of the problem, and the production of at least two widely circulated early versions of the proposed exposure draft, the ASC formally published ED 29 in October 1981. ED 29 deals with accounting for leases, but excludes contentious lease contracts concerning rights to explore for or to exploit natural resources and ...
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OPERATING LEASE: CONCEPT, DISTINCTIVE CRITERIA, ACCOUNTING

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article is devoted to the analysis of types of lease relations and their accounting aspects in accordance with FSBU 25/2018 “Accounting for Leases”. It examines in detail the various types of lease agreements, including operating and non-operating (financial) leases, and identifies the key differences between them.
Betal A. Shogenov, Anzhelika R. Mirzoyeva, Madina K. Zhangerieva   +2 more
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Understanding the New Lease Accounting Guidance

Journal of Corporate Accounting & Finance, 2017
The article discusses the new lease accounting rules in ASU 2016–02. Specifically, the article discusses how implementation of these rules prohibits lessees from using leases to obtain off‐balance sheet financing. The article contrasts ASU 2016–02 lease accounting and previous lease accounting rules, and provides a numerical lease example illustrating ...
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Accounting for Islamic Leases

Academia Letters, 2022
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