Results 291 to 300 of about 54,167 (332)
Recent Cases: Taxation. Status of Government Lessees under "Instrumentality" Doctrine
William L. Flacks
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Optimization of Leasing Placement among Lessees
Latipova, Shakhnoza Makhmudovna +1 more
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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
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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
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2008
Abstract Article 4:101: Overview of remedies If the lessor fails to perform an obligation under the contract, the lessee is entitled, according to Book III, Chapter 3 and the rules of this Chapter: to enforce specific performance of the obligation; to withhold performance of the reciprocal obligation; to terminate the lease; to reduce ...
Kåre Lilleholt +5 more
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Abstract Article 4:101: Overview of remedies If the lessor fails to perform an obligation under the contract, the lessee is entitled, according to Book III, Chapter 3 and the rules of this Chapter: to enforce specific performance of the obligation; to withhold performance of the reciprocal obligation; to terminate the lease; to reduce ...
Kåre Lilleholt +5 more
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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.
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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.
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Accounting for leases by lessees
Journal of Accounting and Economics, 1986Abstract 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
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2020
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
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
International Journal of Contemporary Hospitality Management, 2005
PurposeThis paper considers the changes in the nature of the public house sector in the UK.Design/methodology/approachProfiles the changing nature of the public house sector using published reports and current literature. Comments on the emerging trends and the impacts that they are having on the UK public house sector.FindingsReveals that many of the ...
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PurposeThis paper considers the changes in the nature of the public house sector in the UK.Design/methodology/approachProfiles the changing nature of the public house sector using published reports and current literature. Comments on the emerging trends and the impacts that they are having on the UK public house sector.FindingsReveals that many of the ...
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