Results 21 to 30 of about 56,936 (321)
Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
Jurnal 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
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A new possible interpretation of Digest of Justinian d.9.2.27.14: A contribution to the study of precursors of environmental law in Roman law [PDF]
Pravni Zapisi, 2023 The paper addresses the meaning of the Digest of Justinian 9.2.27.14, which deals with the case of damage caused by contamination of the soil by weeds.
Aličić Samir
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SHS 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
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IEEE 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
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Administrative Liability for Violations of Fire Safety Requirements at Rental Facilities
Сибирское 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
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The model of evaluation of efficiency of leasing services [PDF]
E3S Web of ConferencesAt 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
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Financial constraints and the decision to lease : evidence from German SME [PDF]
, 2009 The objective of this paper is to test the hypothesis that in particular financially constrained firms lease a higher share of their assets to mitigate problems of asymmetric information.
Slotty, Constantin F.
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THE LEGAL NATURE OF THE LAND LEASE AND ITS IMPACT ON THE LESSEE RIGHTS PROTECTION PROCEDURE
, 2020 The article deals with the legal nature of a land lease. The contemporary relevance of this study is explained by the fact that the following phenomena depend on the legal nature of the land lease: the specific lessor's and lessee's rights, the defense ...
V. Stavniuk, T. Tretiak
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State and prospects of functioning of the market of leasing services in agriculture
Agricultural 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
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Improving the reliability of the financial statements of the tenant enterprise
Ученые 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
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