Results 31 to 40 of about 41,571 (205)

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would ...
Patrik Svoboda
doaj   +1 more source

Financial constraints and the decision to lease : evidence from German SME [PDF]

open access: yes, 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.
core   +1 more source

PARTICULARS OF LEASING CONTRACTS ENTRIES ACCORDING TO IAS 17 [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2006
Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts.
Violeta ISAI
doaj  

Contingent convertible lease modeling and credit risk management

open access: yesFinancial Innovation, 2022
The main objective of this study is to determine a lease agreement to finance an investment project and a solution for managing credit risk. This study investigates three types of contingent leases to reduce the costs associated with bankruptcy and ...
Ons Triki, Fathi Abid
doaj   +1 more source

Evaluating the Need to Seal Thermal Cracks in Alaska’s Asphalt Concrete Pavements [PDF]

open access: yes, 2013
INE/AUTC 12 ...
Liu, Juanyu   +2 more
core  

Analysis of leasing efficiency for the lessor

open access: yesIOP Conference Series: Materials Science and Engineering, 2020
Abstract The article analyzes the conditions under which the economic activity of a leasing company as a necessary link between manufacturers of modern machine-building equipment and machine-building enterprises is cost-effective. Because the lessor can simultaneously act as the lessee or purchaser of equipment from a manufacturer on the
openaire   +1 more source

Issues of insuring financial risks of leasing in project financing

open access: yesВестник университета
The issue of leasing financial risks insurance in project financing has been considered, which consists in the lack of wide spread of this type of insurance in the Russian market.
А. V. Serinova, T. Yu. Shemyakina
doaj   +1 more source

A circus in Islington: paintings by Thérèse Lessore [PDF]

open access: yesEarly Popular Visual Culture, 2020
In this paper I consider two nearly-forgotten artistic practices: that of British painter Thérèse Lessore (1884–1945) and the annual World’s Fair Circus held in Islington, London which she painted on several occasions in the 1920s and 30s. Despite Lessore’s significant output and the positive critical attention her artwork received during her lifetime,
openaire   +1 more source

Forecasting the development of leasing market (on the example of Ukraine) [PDF]

open access: yesProblems and Perspectives in Management, 2016
The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies.
Daria Hontar   +2 more
doaj   +1 more source

Some special aspects in the obligations of the parties to the lease agreement

open access: yesJus Strictum
Today, the general and special provisions of the Civil Code of the Russian Federation on the lease agreement provide a possibility to distinguish some special aspects in the obligations of the parties, which may indicate certain problems when complying ...
Igor V. Mashtakov
doaj   +1 more source

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