Results 211 to 220 of about 2,553 (262)
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Valuation of Financial Lease Contracts: A Note
The Journal of Finance, 1978provide a valuable contribution to the leasing literature. The authors rigorously derive a simple formula for lease valuation. In addition, they examine the impact on their analysis of different tax rates and of different amounts of debt which may be displaced by the lease. This note makes two points.
Franks, Julian R, Hodges, Stewart D
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The Legal Nature of the Lease Contract
Studies in Systems, Decision and ControlAhmad Awwad Albnian, Albnian Ahmad Awwad
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SSRN Electronic Journal, 2017
Review of a decision concerning whether agreement was a contract for sale or lease of real property.
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Review of a decision concerning whether agreement was a contract for sale or lease of real property.
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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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Pricing the lease during the contract: an in‐progress approach to lease evaluation
Managerial Finance, 2009PurposeLeasing evaluation is a subject that has drawn significant interest in economic circles for many years. The numerous models proposed in the literature have approached the topic from a variety of outlooks and approaches. The contributions made to date, however, all share what would appear to be an unwritten premise: namely, that leasing ...
CARRETTA, ALESSANDRO, NICOLINI, GIANNI
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Leasing and non-leasing components in leasing contracts
TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITYThe report examines the issues related to the accounting aspects of the treatment of leasing and non- leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and ...
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2015
In this paper the legal problem of solving relationship between the two laws has been researched - the Civil Obligations Act and the Maritime Code, on the very specific issue of the lease agreement (COA) as a general law and contract of affreightment (Maritime Code) as a special law. Conclusions are drawn and based on them according to the criterion of
Mateša, Blanka, Mitrović, Frane
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In this paper the legal problem of solving relationship between the two laws has been researched - the Civil Obligations Act and the Maritime Code, on the very specific issue of the lease agreement (COA) as a general law and contract of affreightment (Maritime Code) as a special law. Conclusions are drawn and based on them according to the criterion of
Mateša, Blanka, Mitrović, Frane
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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 ...
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Curentul Juridic, The Juridical Current, 2004 Lease has proved to be one of the most efficient means for financing investments oriented towards goods’ production and service. Having a leading position within modern economy, lease makes it possible the dissociation between those who have large capitals and those who need these capitals and use them efficiently. As within this area, the interference
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Valuation of asset leasing contracts
Journal of Financial Economics, 1983Abstract This paper describes the relation among a variety of asset leasing contracts, including: (1) cancellable operating leases; (2) leases which grant the lesse an option to extend the life of the lease; (3) leases that grant the lessee an option to purchase the leased asset at a fixed price at the maturity date of the lease; (4) leases that ...
John J. McConnell, James S. Schallheim
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