Results 41 to 50 of about 3,045 (288)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
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
doaj +1 more source
Leases ::lessee perspective / [PDF]
, 2011 "Bloomberg Tax Accounting Portfolio 5117, Leases: Lessee Perspective (Accounting Policy and Practice Series), explains and analyzes financial accounting for leases from the perspective of the lessee and explores the dynamics of the relationship between ...
Sebik, Joseph P.,, Starczewski, Lisa M.,
core
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE [PDF]
Analele 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
Perlindungan Hukum Bagi Lessee terhadap Lessor yang Melakukan Wanprestasi [PDF]
, 2013 Leasing adalah kontrak antara lessor dengan lessee yang berisi kegiatan pembiayaan Perusahaan dalam bentuk penyedian barang modal oleh lessor untuk digunakan oleh suatu Perusahaan lessee dalam jangka waktu tertentu berdasarkan pembayaran secara berkala ...
Adrian, G. (Gregorius) +2 more
core
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
IFRS 16 “Leases” – consequences on the financial statements and financial indicators
Audit 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
The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source