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The recognition of leasing: the case of airlines companies
Economic growth in the conditions of globalization conference proceedings vol I, 2022On November 2017, the IASB (International Financial Reporting Standards) sets out a new rule for the recognition and measurement of the lease. This is the IFRS 16, replacing the old IAS 17. The new standard removes the lessee’s distinction between operating and financial lease and it will have a substantial impact for companies have previously kept a ...
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Accidents of company cars. A full service leasing company’s perspective [PDF]
Applied Econometrics Papers, 2014 In this article we deal with insurance claims on company cars. Company cars are granted to employees as working tools or as perks. Usually end car users are not directly involved in insurance payment so they may be not interested in reducing number of accidents or damages of a car. This may cause a moral hazard.
Marcin Owczarczuk, Damian Przekop
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Determinants of leasing propensity in Canadian listed companies
International Journal of Managerial Finance, 2011PurposeThe purpose of this paper is to examine the relationship between a firm's propensity to lease and several firm characteristics: tax position, financial constraint, ownership structure, growth, and size.Design/methodology/approachControlling for industry, total lease share, operating and capital lease share ratios, obtained using an income ...
Antonello Callimaci +2 more
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Planning and research of leasing company development strategy
Экономика и предпринимательство, 2021В данной статье рассматривается применение стратегического подхода для улучшения работы лизинговой компании. Рассмотрены этапы проведения стратегического анализа и виды стратегий развития организации. Составлен план внедрения и бюджет затрат, необходимые для применения выбранной стратегии.
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PERFORMANCE ASSESSMENT OF LEASING COMPANIES
2017У статті розглянуто існуючі методичні підходи до оцінки діяльності лізингових компаній. Запропоновано проводити оцінку ефективності діяльності лізингових компаній на основі системи збалансованих показників та викладено її авторську інтерпретацію. Визначено показники для оцінки ефекту від впровадження системи збалансованих показників у лізингових ...
Sydorenko, V. A., Gordiieko, T. M.
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Comparative evaluation of leasing as a source of financing of the company
Economics of the Firm, 2013The author provides a comparative evaluation of the effectiveness of various sources of financing: credit, leasing and purchase at their own expense. Represent an algorithm for evaluating the effectiveness of various sources of funding.
Anna Kucherenko, null Кучеренко
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THE ANALYSIS OF THE EVOLUTION OF THE LEASING MARKET IN ROMANIA – CASE STUDY: ROMSTAL LEASING COMPANY [PDF]
Polish Journal of Management Studies, 2011 In the current conditions existent in Romania, financing has become a necessity for the small and medium sized enterprises and for large companies. In the last years, our country has recorded significant growths for the weight, role and contribution of leasing for the business’ development and expansion.
Larisa Dragolea +2 more
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Credit risk management of a leasing company
Finance and CreditSubject. This article discusses the issues of credit risk management that should be assessed by leasing companies when creating reserves. Objectives. The article aims to build a model for calculating expected credit losses using the net investment in leasing indicator. Methods.
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2015
The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting.
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The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting.
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Burlington Northern Railroad Company: Equipment Leasing
Darden Business Publishing Cases, 2006The director of equipment finance at Burlington Northern Railroad Company must decide if a leveraged-lease proposal is acceptable. The case emphasizes the importance of the lessee's tax status to the value of the lease and how the perception of residual value affects the valuation for both the lessee and lessor. To value the lease properly, the student
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