Results 11 to 20 of about 244,870 (296)

Dealing with Operating Leases in Valuation [PDF]

, 1999
Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm.
Damodaran, Aswath
core   +2 more sources

Operating leases and the assessment of lease–debt substitutability [PDF]

Journal of Banking & Finance, 2000
Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research.
Beattie, Vivien, Goodacre, Alan, Smith, Sarah Jane   +2 more
openaire   +3 more sources

Aspek Hukum Kontrak Leasing dan Kontrak Financing

UIR Law Review, 2018
Leasing Contract and Financing Contract is an Innominaat Contract. Both of this contract have a different goals, characteristic and regulation. Leasing Contract is identical with common Lease Contract, but with an option (Finance Lease) and without an ...
Admiral
doaj   +1 more source

Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia

Jurnal Akuntansi, 2012
This research investigates the influence of PSAK 30 on the financial report in Indonesia companies. The change in PSAK 30 (R2007) that originally was rule based become principle based, the change in classification from operating lease to finance lease ...
Fitri Sulistianti, Sondang Mariani Rajagukguk   +1 more
doaj   +1 more source

Challenges of lease transactions accounting according to national and international financial reporting standards [PDF]

, 2019
Присвячено ідентифікації та аналізу проблемних аспектів обліку орендних операцій згідно з національними та міжнародними обліковими стандартами. Обґрунтовано необхідність розгляду питань обліку орендних операцій та особливостей відображення
Kundeus, Oleksandr, Vakun, Oksana, Zarudna, Nataliia, Вакун, Оксана, Зарудна, Наталія, Кундеус, Олександр Михайлович   +5 more
core   +1 more source

Competitive Analysis of the Online Financial Leasing Problem With Price Fluctuation Under the Consumer Price Index

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
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

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Abdel-khalik, Alan Goodacre, ASB, ASC, Ashton, Beattie, Beattie, Beattie, Beattie, Beattie, Bebbington, Beneish, Bevan, Blake, Bowman, BPF IPD, Breton, CA Magazine, Collins, Collins, Cyert, Deegan, Dresdner Kleinwort Benson, Drury, Dunne, El-Gazzar, Ely, FASB, Finance and Leasing Association, Finnerty, Garrod, Georgiou, Godfrey, Goodacre, Gopalakrishnan, Hartman, Hermanson, Herz, Holthausen, Hooks, IASB, Imhoff, Imhoff, Imhoff, Imhoff, Imhoff, Jonas, Joshi, La Porta, La Porta, Lasfer, Levitt, McBarnet, McBarnet, McBarnet, McGregor, Munter, Nelson, Nixon, Oppenheim, Parfet, Prakash, Rajan, Reither, Ro, Samuelson, Sarah Jane Thomson, Schipper, Schipper, Taylor, Vivien Beattie, Wallace, Wallace, Wilkins, Wilkins, Wilkins, Yap   +76 more
core   +2 more sources

Vehicles leasing operations in Lagos state, Nigeria

Logistics & Sustainable Transport, 2019
Vehicle is an important element of transport; and its financing especially in road transport comes in 3 ways; outright purchase, hire purchase and lease.
Solanke Muse Olayiwola, Raji Bashiru Adisa, Alli Taiwo Kareem   +2 more
doaj   +1 more source

Audit of disclosure in lease notes according to IFRS

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022
Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases.
O.V.
doaj   +1 more source