Results 11 to 20 of about 213,130 (283)
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
core +9 more sources
Forecasting the development of leasing market (on the example of Ukraine) [PDF]
Problems and Perspectives in Management, 2016 The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies.
Daria Hontar +2 more
doaj +1 more source
Agricultura, 2023 The paper presents the situation of agricultural land use in the North-West Development Region of Romania, in order to analyze the sustainability of their use, at the level of 2023.
Sergiu-Bogdan Pop +2 more
doaj +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
doaj +1 more source
An asset value evaluation for docking finance lease problems in the peer-to-peer platform
Journal of Business Economics and Management, 2021 The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems.
Jiang Qu +3 more
doaj +1 more source
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
PENYELESAIAN WANPRESTASI PERJANJIAN SEWA BELI MOTOR BERDASARKAN ASAS PACTA SUNT SERVANDA
Alauddin Law Development Journal, 2020 This paper aims to determine the completion of the default contract for the purchase of a motorcycle in progress with a motorbike guarantee.
Mirna Wahyuni , Istiqamah
doaj +1 more source
Fiscal potential of the investment mechanism of Islamic Finance [PDF]
E3S Web of Conferences, 2020 -the Research focuses on the application of Islamic Finance abroad, as well as in Russia. The authors present the history of Islamic Finance, its restrictive principles, and analyze in detail the majority of Islamic investment contract models.
Aladdin Aliev Ayaz +3 more
doaj +1 more source
IEEE Access, 2019 Due to the unstable economy, price fluctuation is an important consideration in the leasing industry. The financial lease is an important financing tool to deal with the price fluctuation by acquiring the equipment at a fixed financial fee after a ...
Xin Feng, Bowen Zhang, Yongwu Dai
doaj +1 more source
Factors Influencing Farm-Land Value in the Czech Republic
Agronomy, 2023 Czech farm-land had enjoyed considerable growth in value from 2008 to 2019. This paper identifies the main determinants of agricultural land prices variations and how these variations are influenced by urbanization, lease payments, and subsidies.
Petr Prochazka +11 more
doaj +1 more source