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Leases that are not leases: qualification and accounting
Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No.
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The Journal of Finance, 1984
ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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Leasing and Maintenance of Leased Assets
2014As discussed in Chap. 1, individuals, businesses and governments use a variety of engineered objects (products, equipment, plants and infrastructure) in their daily operations. The traditional approach has been to acquire an object using one of the following two methods: (1) Sale for cash: outright purchase. (2) Conditional sales contract on a deferred
D. N. P. Murthy, Nat Jack
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Financial Leasing and Operational Leasing
2021Leasing emerges as an important practice that meets the needs of companies that do not want to spend their equity on investment goods or whose equity is not sufficient to acquire investment goods. At this point, investors prefer financial leasing and operational leasing methods to provide economic benefits and profits from the use of goods, not ...
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Leasing and non-leasing components in leasing contracts
TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITYThe report examines the issues related to the accounting aspects of the treatment of leasing and non- leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and ...
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2018
Theoretical study of real-life leasing scenarios was initiated in 2005 with a simple leasing model defined as follows. Demands arrive with time and need to be served by leased resources. Different types of leases are available, each with a fixed duration and price, respecting economy of scale (longer leases cost less per unit time).
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Theoretical study of real-life leasing scenarios was initiated in 2005 with a simple leasing model defined as follows. Demands arrive with time and need to be served by leased resources. Different types of leases are available, each with a fixed duration and price, respecting economy of scale (longer leases cost less per unit time).
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Commonwealth Law Bulletin, 2009
In Australia, land rights legislation provides statutory schemes for the transfer of land to Indigenous peoples. The first significant land rights legislation was passed by the Australian Commonwealth government in 1976. This was the Aboriginal Land Rights (Northern Territory) Act (ALRA) 1976 (Cth).
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In Australia, land rights legislation provides statutory schemes for the transfer of land to Indigenous peoples. The first significant land rights legislation was passed by the Australian Commonwealth government in 1976. This was the Aboriginal Land Rights (Northern Territory) Act (ALRA) 1976 (Cth).
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2008
Lo studio della fattispecie ha messo in luce una serie di problematiche con riferimento al contratto di sale and lease back il quale seppure di settore assume rilievo di carattere generale. Accanto alla questione relativa alla qualificazione strutturale si pone quella della compatibilità del lease back con i principi ggenerlai dell'ordinamento ...
Imbrenda M, Carimini F.
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Lo studio della fattispecie ha messo in luce una serie di problematiche con riferimento al contratto di sale and lease back il quale seppure di settore assume rilievo di carattere generale. Accanto alla questione relativa alla qualificazione strutturale si pone quella della compatibilità del lease back con i principi ggenerlai dell'ordinamento ...
Imbrenda M, Carimini F.
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Onroerende leasing - Leasing immobilier
2007Leasing vormt een traditioneel alternatief voor de meer klassieke financieringsvormen. Op zich is leasing al een complexe aangelegenheid, maar leasing van onroerend goed is dat nog veel meer. De praktijk kent een oneindig aantal varianten. En de terminologie is niet steeds eenduidig. Tal van vragen stellen zich: wat is leasing?
Branson, Joël +7 more
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