Results 11 to 20 of about 1,483,862 (289)
Leasing Dalam Lembaga Keuangan Syari’ah
Az-Zarqa', 2019 Sewa guna usaha adalah kegiatan pembiayaan dalam bentuk penyediaan barang modal baik secara sewa guna usaha dengan hak opsi (financial lease) maupun sewa guna usaha tanpa hak opsi (operating lease) untuk digunakan oleh penyewa guna usaha (lessee) selama
Saefuddin Saefuddin
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Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
core +1 more source
The effects of listing status on a firm’s lease accounting: Evidence from South Korea
Gadjah Mada International Journal of Business, 2017 This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea.
Younghee Park, Kyunga Na
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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
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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 +1 more
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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).
Goodacre, Alan +6 more
core +1 more source
Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules [PDF]
, 2014 Includes bibliographical references.This study analyses the impact that operating lease capitalisation has on key financial statement ratios and failure prediction indicators of listed South African companies operating within five sectors (namely General
Dillon, J
core +1 more source
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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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
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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 +2 more
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