Results 21 to 30 of about 54,167 (332)

Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be
Ahalik Ahalik
doaj   +1 more source

Participation of others in the benefit of the leased property [PDF]

open access: yesالرافدین للحقوق, 2011
There is no doubt that the lease contract of the most common use in society, but we do not exaggerate if we say that this contract is the most common in daily life after the sale contract and this say is not new to anyone.
Duha Muhammad Saaed, Ibrahem Anter
doaj   +1 more source

Implementation of Personality Principle in the Termination of Village Ground Treasure Utilization No. 143/1728 Between PB. Rancah Karya and Catur Tunggal Village Government

open access: yesSHS Web of Conferences, 2018
This research focused on the implementation of personality principle, it is one of the basic principles in making agreement. The object of study happened in lease agreement between lessee of shop building (ruko) and operator (PB.
Sanjaya Umar Haris, Kuswara Tedy
doaj   +1 more source

Competitive Analysis of the Online Financial Leasing Problem With Price Fluctuation Under the Consumer Price Index

open access: yesIEEE Access, 2019
Due to the unstable economy, price fluctuation is an important consideration in the leasing industry. The financial lease is an important financing tool to deal with the price fluctuation by acquiring the equipment at a fixed financial fee after a ...
Xin Feng, Bowen Zhang, Yongwu Dai
doaj   +1 more source

LEASING CHARACTERISTICS AND THE ANALYSIS OF THE LESSOR – LESSEE RELATIONSHIP [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
Even if leasing is a form of financing whose use is quite widely spread, it must be exercised in a precise legislative framework. Thus, we will present the nature of the leasing operation and the framework for exercising it.
GEORGESCU MARIA – ANDRADA
doaj  

State and prospects of functioning of the market of leasing services in agriculture

open access: yesAgricultural and Resource Economics, 2020
Purpose. The purpose of the study is to determine the features, problems and prospects of the market of leasing services in agriculture and its place in the development of leasing in Ukraine. Methodology / approach. The methodological basis of the study
Yulia Pashchenko
doaj   +1 more source

The model of evaluation of efficiency of leasing services [PDF]

open access: yesE3S Web of Conferences
At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects.
Latipova Shakhnoza   +5 more
doaj   +1 more source

Improving the reliability of the financial statements of the tenant enterprise

open access: yesУченые записки Российской академии предпринимательства, 2023
Improving the reliability of financial statements in the interests of external users is the main task to be solved in the process of its preparation. The ongoing reform of the accounting system in connection with the updating of federal standards causes ...
E. A. Naumova, O. G. Gortsevskaya
doaj   +1 more source

On the Property Rights System of the State Enterprises in China [PDF]

open access: yes, 1989
Detailed analysis of spinal deformity is important within orthopaedic healthcare, in particular for assessment of idiopathic scoliosis. This paper addresses this challenge by proposing an image analysis method, capable of providing a full three ...
Andersson, Mats   +3 more
core   +2 more sources

ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Taking into account that following the application of various accounting regulations for the same company and the reporting period, the information provided by the financial statements of an entity regarding the operating leasing transactions in the ...
PALIU – POPA LUCIA , COSNEANU LAVINIA
doaj  

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