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Audit of disclosure in lease notes according to IFRS
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.
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IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases.
Musa-Mubi Aliya, Yunusa Nasiru
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Leasing from the perspective of environmental management and its influence on business performance
Goals: The paper aims to analyze the current development in the field of circular economy relating to the use of lease financing as possible environemental management’s tool.Methods: The paper contains own research conducted on companies trading on the ...
Vojtech Bocok, Jana Hinke, Josef Abrham
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The Real Leasehold Interest of the Tenant in the English Law/ An Analytical Comparative Study in the Iraqi Civil Law [PDF]
The leasehold interest is considered, as a general rule, a personal right under the English Common law of customary origins, which is unwritten and based upon judicial precedents of the English courts.
younis Al-Mukhtar
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Departing from research on Westphalian leases between 1600 and 1900 the paper discusses the lease market of and price determination on three Westphalian estates.
Bracht Johannes +1 more
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Special issues of IFRS application in Russian organizations [PDF]
In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting ...
Melekhina Tatiana +2 more
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Ethical issues involving long-term land leases: a soil sciences perspective [PDF]
As populations grow and arable land becomes increasingly scarce, large-scale long- term land leases are signed at a growing rate. Countries and investors with large amounts of financial resources and a strong agricultural industry seek long-term land ...
Félix, Georges F., Timmermann, Cristian
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Background. Leasing land is a widespread phenomenon in the life of a reform village in any region of European Russia in the second half of the 19th – early 20th centuries.
A.E. Ulianov, A.V. Tishkina
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Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
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Deadline sensitive lease scheduling in cloud computing environment using AHP
The OpenNebula is an open source environment which provides cloud resources with the help of Haizea as a lease manager. The Haizea supports different types of leases from which deadline sensitive lease is one of them. In real time, most of the leases are
Suvendu Chandan Nayak +1 more
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