Results 1 to 10 of about 182,326 (187)

Audit of disclosure in lease notes according to IFRS

open access: yesПроблеми 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

IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2023
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
doaj   +1 more source

Leasing from the perspective of environmental management and its influence on business performance

open access: yesFrontiers in Environmental Science, 2023
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
doaj   +1 more source

The Real Leasehold Interest of the Tenant in the English Law/ An Analytical Comparative Study in the Iraqi Civil Law [PDF]

open access: yesالرافدین للحقوق, 2021
      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
doaj   +1 more source

Between Rack Rents and Paternalism: Economic Behaviour and the Lease Market in Westphalia, with a Particular Focus on the 19th Century

open access: yesJahrbuch für Wirtschaftsgeschichte, 2022
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
doaj   +1 more source

Special issues of IFRS application in Russian organizations [PDF]

open access: yesE3S Web of Conferences, 2020
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
doaj   +1 more source

Ethical issues involving long-term land leases: a soil sciences perspective [PDF]

open access: yes, 2019
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
core   +1 more source

Land rental in the landowning farms of the Penza province in the second half of the 19th – early 20th centuries (by the example of Stolypins’ Tarkhany estate)

open access: yesИзвестия высших учебных заведений. Поволжский регион: Гуманитарные науки, 2022
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
doaj   +1 more source

Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]

open access: yesE3S Web of Conferences, 2023
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.
doaj   +1 more source

Deadline sensitive lease scheduling in cloud computing environment using AHP

open access: yesJournal of King Saud University: Computer and Information Sciences, 2018
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
doaj   +1 more source

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