Results 271 to 280 of about 56,936 (321)
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Maintenance service strategy for leased equipment: Integrating lessor-preventive maintenance and lessee-careful protection efforts

Computers & industrial engineering, 2021
Lessees may abuse equipment during the lease period since lacking of ownership, thereby increasing lessors’ repair cost and lessees’ downtime losses. This study integrates lessees’ effort to protect leased equipment during the lease period with lessors ...
Biyu Liu   +4 more
semanticscholar   +1 more source

The Legal Threshold of Rights and Liabilities of the Mortgagor, Mortgagee, and Lessee of a Mortgage Property in Relation to the Validity of a Lease

open access: yesInternational Journal of Law and Society
The general position of the law is that, subject to the agreement of the parties to a mortgage transaction, both the mortgagor and mortgagee of a leased property have power to lease mortgaged property.
S. Abdulrahman, Abigail Juwah
exaly   +2 more sources

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

Leases to Be Recognized on Lessee Balance Sheets

Journal of Corporate Accounting & Finance, 2016
Oscar J. Holzmann, Paul Munter
openaire   +2 more sources

Accounting for modifications to the lease agreement in the lessee's financial reporting

, 2020
Subject. In their financial statements for 2022 and later on, the Russian entities will have to apply FSBU 25/2018 – Accounting for Lease if they need to recognize lease transactions.
I. Lisovskaya, N. Trapeznikova
semanticscholar   +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

Car Rental Contracts Establish Lessee Liability for Vehicle Damage

Academia Open
General Background: Lease agreements represent a common contractual relationship in civil law, regulating rights and obligations between property owners and lessees, including motor vehicle rental services that frequently generate legal disputes related ...
Achmad Adi Setiawan   +1 more
semanticscholar   +1 more source

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