FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
Учёт. Анализ. Аудит, 2020 The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years.
V. S. Plotnikov, O. V. Plotnikova
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IFRS 16 “Leases” – consequences on the financial statements and financial indicators
Audit Financiar, 2017 In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out
Marian SACARIN
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The evolution of green leases: towards inter-organizational environmental governance
Building Research and Information, 2016 Improving the environmental performance of non-domestic buildings is a complex and ‘wicked’ problem due to conflicting interests and incentives. This is particularly challenging in tenanted spaces, where landlord and tenant interactions are regulated ...
Kathryn B Janda +2 more
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rFaaS: Enabling High Performance Serverless with RDMA and Leases [PDF]
IEEE International Parallel and Distributed Processing Symposium, 2021 High performance is needed in many computing systems, from batch-managed supercomputers to general-purpose cloud platforms. However, scientific clusters lack elastic parallelism, while clouds cannot offer competitive costs for high-performance ...
Marcin Copik +3 more
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Accounting for leases and corporate investment
Accounting Review, 2022 We examine the real effects of lease capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more pronounced ...
Ciao-Wei Chen +2 more
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Audit of disclosure in lease notes according to IFRS
Проблеми 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.
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IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Riset 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
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Leasing from the perspective of environmental management and its influence on business performance
Frontiers 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
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Special issues of IFRS application in Russian organizations [PDF]
E3S 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
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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]
الرافدین 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
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