Results 11 to 20 of about 18,961 (290)
Operating leases and the assessment of lease–debt substitutability [PDF]
Journal of Banking & Finance, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research.
Beattie, Vivien +2 more
openaire +5 more sources
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, K, Goodacre, A., Beattie, V.
core +9 more sources
Lease maturity and initial rent: is there a term structure for UK commercial property leases? [PDF]
, 2005 This paper investigates the relationship between lease maturity and rent in commercial property. Over the last decade market-led changes to lease structures, the threat of government intervention and the associated emergence of the Codes of Practice for ...
Loizou, P. +2 more
core +9 more sources
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
doaj +1 more source
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
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]
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
doaj +1 more source
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
doaj +1 more source
Jahrbuch 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
Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
E3S 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
Известия 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