Results 211 to 220 of about 698 (253)
Some of the next articles are maybe not open access.

Accounting for leases by lessees

Journal of Accounting and Economics, 1986
Abstract This study examines factors that affected managements' choices in accounting for leases prior to the implementation of SFAS No. 13. Empirical evidence indicates that financial contracting and management bonus incentive variables help explain the choice.
Samir El-Gazzar   +2 more
openaire   +1 more source

New Accounting for Lessees

Journal of Corporate Accounting & Finance, 2009
AbstractSince 1976, lease accounting by lessees has been fairly consistent. But in March 2009, the Financial Accounting Standards Board and the International Accounting Standards Board issued a “joint discussion paper”—and if its provisions become a final standard, it means big changes in accounting for lessees.Companies need to understand the proposed
Jack T. Ciesielski, Thomas R. Weirich
openaire   +1 more source

Obligations of the lessee

2008
Abstract Article 5:101: Obligation to pay rent The lessee must pay the rent that is fixed by or determinable from the terms agreed by the parties or from II. – 9:103. The rent accrues from the start of the lease period. Comments Reference to the contract and default rules The contract Normally, the parties have agreed on the rent to be ...
Kåre Lilleholt   +5 more
openaire   +1 more source

Prescription By and Against Lessees

SSRN Electronic Journal, 2012
It is generally thought that special rules bar prescription either by or against a lessee in English law. These rules have often been criticised as irrational, and identified as a proper subject for law reform. In fact there are no such rules, as this article shows.
openaire   +1 more source

Martin v. Hunter’s Lessee

2023
Martin v. Hunter’s Lessee (1816), a landmark U.S. Supreme Court decision in the development of federal-state relations, asserted for the first time the Supreme Court’s authority under Section 25 of the federal Judiciary Act of 1789 to hear appellate state supreme court cases involving the constitutionality of federal laws or treaties.
openaire   +1 more source

Home - About - Disclaimer - Privacy