Results 21 to 30 of about 4,573 (282)

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

MORTGAGES - NECESSITY OF MAKING A LESSEE A PARTY TO THE FORECLOSURE OF A PRIOR MORTGAGE [PDF]

open access: yes, 1933
A mortgagee foreclosed by a bill in equity without making a lessee, under a lease executed subsequent to the mortgage, a party. In a suit by the purchaser at the foreclosure sale to recover rent from the lessee the court held that the foreclosure put an ...

core   +3 more sources

Administrative Liability for Violations of Fire Safety Requirements at Rental Facilities

open access: yesСибирское юридическое обозрение, 2020
The article examines the issue of administrative liability of the lessee and the lessor for violations of fire safety requirements in the existing legal regime for leasing buildings (premises). The urgency of the issue under study is substantiated based,
A. Yu. Shatokhin
doaj   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
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

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  

Multi-period lease contract for remanufactured products

open access: yesAlexandria Engineering Journal, 2021
Consider a lessor (service provider) offering a multi-period lease contract (LC) for remanufactured products. The LC proposed has two attributes –i.e. mperiods, m⩾1 and a usage threshold (a limitation of usage allowed).
Hennie Husniah   +2 more
doaj   +1 more source

Leasing Dalam Lembaga Keuangan Syari’ah

open access: yesAz-Zarqa', 2019
Sewa guna usaha adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara sewa guna usaha dengan hak opsi (financial lease) maupun sewa guna usaha tanpa hak opsi (operating lease) untuk digunakan oleh penyewa guna usaha (lessee) selama
Saefuddin Saefuddin
doaj   +1 more source

Complementary or Competitive? Emerging Interactions Between Restoration and Protection in the Conservation Reserve Program

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The USDA's Conservation Reserve Program (CRP) delivers environmental benefits to society by enrolling cropland and grasslands to reestablish or safeguard long‐term vegetative cover. In recent years, the CRP has dramatically increased grassland enrollment while cropland enrollment has been in steady decline. This paper uses descriptive analysis,
Wesley Zebrowski   +2 more
wiley   +1 more source

IFRS 16 “Leases” – consequences on the financial statements and financial indicators

open access: yesAudit Financiar, 2017
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out
Marian SACARIN
doaj   +1 more source

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