The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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Operating leases and the assessment of lease-debt substitutability [PDF]
, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a ...
Goodacre, Alan +6 more
core +1 more source
, 2011 Lease contract The theme of this thesis is lease contract. The author has chosen this subject because it is very current and lease contract is also one of the most frequently used legal act.
Ondruška, Ota
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التَّعوِيض عَنْ فَسْخِ عَقْدِ الْإِجَارَةِ دِرَاسَـةٌ فِقْهِيَّةٌ مُقَارَنَةٌ بِالنِّظَامِ السُّعوديّ Compensation for termination of the lease contract A jurisprudential study compared to the Saudi system [PDF]
مجلة كلية الدراسات الإسلامية والعربية للبنات بدمنهوريتناول البحث بعض الظروف التي تطرأ على عقد الإجارة، وتجعل تنفيذ العقد مستحيلًا، أو على الأقل مرهقًا لأحد الطرفين، وهنا يكون السؤال حول حقوق الطرف الآخر الذي يتضرر بلا شك من فسخ العقد، فهل يمكن تعويضه أو الحكم بتعويضه عن فسخ العقد، مؤجِّرًا كان أم مستأجرًا،
عبداللطيف بن عبدالحليم العبداللطيف
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Renting Shares in the Capital Market and Analyzing it Based on the Nature of Stocks from the Perspective of Jurisprudence and Law [PDF]
آموزههای فقه مدني, 2023 Governments and companies use financing tools to expand their economic activities. Islamic securities were designed by Islamic thinkers according to Sharia (Arabic: شریعة, Romanized: sharīʿa, religious law) restrictions on the use of conventional ...
Sayyed Mohammad Aminzadeh
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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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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).
Goodacre, Alan +6 more
core +1 more source
Contingent convertible lease modeling and credit risk management
Financial Innovation, 2022 The main objective of this study is to determine a lease agreement to finance an investment project and a solution for managing credit risk. This study investigates three types of contingent leases to reduce the costs associated with bankruptcy and ...
Ons Triki, Fathi Abid
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Pelibatan Akad Ijarah dalam Praktik Rahn di Bank Syari'ah Perspektif Hukum Ekonomi Syariah
Al-Manahij: Jurnal Kajian Hukum Islam, 2018 The involvement of lease (ijÄrah) contract in pawn practice in syari’ah bank resulted in a combination of contract known as multi-‘aqd. Concerning multiple contracts (multi-‘aqd), there are a number of Prophetic traditions, at least three hadiths
Nur Wahid
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CONTRACTOR AGREEMENT UNDER THE NEW ROMANIAN CIVIL CODE [PDF]
Challenges of the Knowledge Society, 2021 Traditionally, the contractor agreement was considered a variety of the leasing contract. If in the case of the lease contract the owner transferred the right to use a good for a certain period of time and the tenant undertook to pay a rent calculated ...
Dan VELICU
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