Results 11 to 20 of about 182,425 (286)
The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease
International Journal of Financial Studies, 2022 We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
Hae Jin Chung
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Wildlife Society Bulletin, 1975 The comeback of the wild turkey has resulted in a great increase of turkey hunters, and signs of decreasing spring hunting quality. An estimated 3 percent of sampled Ohio and West Virginia hunters expressed discontent with “too many hunters in the woods.”
John B. Madson
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IFRS 16 «Rent»: the main causes of occurance
Интеллект. Инновации. Инвестиции, 2022 Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
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Jurnal Vokasi Indonesia, 2013 As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But
Dewi Kartika Sari
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Barriers to Eastern Oyster Aquaculture Expansion in Virginia
Frontiers in Marine Science, 2020 The eastern oyster once provided major societal and ecosystem benefits, but these benefits have been threatened in recent decades by large declines in oyster harvests.
Jennifer Beckensteiner +3 more
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Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The article focuses on legal insecurity under different forms of real estate lease contracts, present in contemporary Serbian law. Applying dogmatic and comparative legal methods, the authors explore the characteristics of domestic legal regime of real ...
Dobrić Vladimir, Jovičić Katarina
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Energies, 2022 The climate policy of the EU enforced substantial changes for producers and suppliers of energy. New assets and providers of capital are needed to fulfill the policy requirements.
Ireneusz Górowski +2 more
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Effecten van IFRS 16 Leases op informatie in de jaarrekening [PDF]
MAB, 2020 Dit artikel onderzoekt effecten van de eerste toepassing van IFRS 16 op informatie gerelateerd aan leases in jaarrekeningen over 2019 bij lessees. IFRS 16 vereist meer informatie over leases waarvan een groot deel dikwijls wordt gegeven.
Jan Backhuijs +2 more
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The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
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Journal of Agricultural and Resource Economics, 1997 Prior appropriations of river flows (primarily to agriculture) have greatly reduced flow in many Oregon streams, causing major changes in stream ecosystems.
Brenda Turner, Gregory M. Perry
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