Results 21 to 30 of about 168,678 (286)
FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
Учёт. Анализ. Аудит, 2020 The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years.
V. S. Plotnikov, O. V. Plotnikova
doaj +1 more source
The effects of listing status on a firm’s lease accounting: Evidence from South Korea
Gadjah Mada International Journal of Business, 2017 This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea.
Younghee Park, Kyunga Na
doaj +1 more source
Audit of disclosure in lease notes according to IFRS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases.
O.V.
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
Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision [PDF]
, 2008 A flourishing stream of research suggests that liquidity-constrained firms with low accounting quality have limited access to capital for investments.
Anne Beatty +31 more
core +1 more source
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj
Privatization and management accounting systems change : the case of the 19th century Spanish tobacco monopoly [PDF]
, 2002 This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a privatesector company.
Macías Dorissa, Marta Pilar
core +3 more sources
Accounting for Leases and the Failure of Convergence [PDF]
Athens Journal of Business & Economics, 2018 The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006.
Roger Hussey
doaj +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj +1 more source
Organizacijų Vadyba: Sisteminiai Tyrimai, 2023 The paper assesses the effect of transitioning to IFRS 16 on Baltic listed companies’ financial performance. The results revealed that 74.63% of sample companies were affected with an average 8.68% increase in total assets and 13.03% increase in total ...
Legenzova Renata, Žilaitytė Liveta
doaj +1 more source