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Various Aspects Regarding the Accounting of Leases to the User

CECCAR Business Review
Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the ...
Marian SĂCĂRIN
doaj   +3 more sources

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
doaj   +1 more source

Operationele leases en het voorspellen van faillissement [PDF]

MAB, 2007
In dit artikel wordt het empirisch onderzoek beschreven naar de bijdrage van de informatie over operationele leaseverplichtingen (in de toelichting op de jaarrekening) bij het voorspellen van faillissement.
Mijntje Lückerath-Rovers
doaj   +3 more sources

Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16

Revista Ambiente Contábil, 2022
Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment.
Ícaro Luiz de Sousa Silva, Alexandre Gonzales, Fernando de Almeida Santos   +2 more
doaj   +1 more source

Assessment of local stakeholders’ preferences for foreign land lease design attributes in Kenya: A participatory choice-based survey approach

Heliyon, 2019
Global land acquisition and lease investments in developing countries by foreign companies have elicited a lot of controversy and interest in recent literature.
David Jakinda Otieno, Willis Oluoch-Kosura   +1 more
doaj   +1 more source

An enhanced deadline constraint based task scheduling mechanism for cloud environment

Journal of King Saud University: Computer and Information Sciences, 2022
In this work, we present a scheduling mechanism for deadline sensitive task or lease. It is very impelling and challenging to allocate on-demand resources within the deadline rather than rejecting the lease.
Suvendu Chandan Nayak, Sasmita Parida, Chitaranjan Tripathy, Prasant Kumar Pattnaik   +3 more
doaj   +1 more source

Cross-border leases in de jaarrekening [PDF]

MAB, 2008
In de afgelopen jaren hebben diverse Nederlandse ondernemingen met hun materiële vaste activa zogenoemde cross-border leasetransacties gedaan. Een dergelijke transactie bestaat uit meerdere met elkaar samenhangende overeenkomsten, die een zeer lange ...
J. B. Backhuijs
doaj   +3 more sources

Implications of the new accounting model for leases

Ekonomski Vjesnik, 2019
Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj  

Lease accounting: an inquiry into the origins of the capitalization model.

De Computis, 2019
Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019.
José Morales Díaz, Miguel Ángel Villacorta Hernández, Florentina Iulia Voicila   +2 more
doaj   +1 more source

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
doaj   +1 more source