Results 11 to 20 of about 245,670 (310)
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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Financial constraints and the decision to lease : evidence from German SME [PDF]
, 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.
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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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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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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 +5 more
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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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Operating Leases and Credit Assessments
Contemporary Accounting Research, 2012 Operating leases have grown significantly as a source of corporate financing over the last 30 years. Their off-balance sheet treatment, which may in part explain their popularity, raises concern that financial risk may be misjudged and capital misallocated. Prior research evidence on the above issue is mixed.
Altamuro, Jennifer M +3 more
openaire +3 more sources
Acta 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
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