Results 231 to 240 of about 1,483,862 (289)
"A Better Way": The Evolution of Community-Based AIDS Health Services in Birmingham, Alabama, 1985-2000. [PDF]
Comish KT.
europepmc +1 more source
Perceived Occupational Benefits and Hazards of Soil Health Practices Among Colorado Farmers and Ranchers: A Qualitative Study. [PDF]
Valley MA +4 more
europepmc +1 more source
Malaysia's primary healthcare public‒private partnership venture: the Medical Equipment Enhancement Tenure (MEET) initiative. [PDF]
Zamaludin MZ +5 more
europepmc +1 more source
Process modeling and sludge characterization of electrocoagulation for the removal of oil-in-water emulsions and calcium from petroleum refinery wastewater. [PDF]
Mohamed YE +3 more
europepmc +1 more source
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Alan Goodacre, Vivien Beattie
exaly +10 more sources
Operating lease finance in the UK retail sector [PDF]
The paper documents the importance of leasing in the UK retail sector and estimates the potential balance sheet impact of new accounting proposals to bring all leases onto lessees’ balance sheets.
Alan Goodacre
exaly +2 more sources
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EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
The article deals with the issues of risks of lessees and lessors in leasing operations, the use of which is associated with a decrease in investment in fixed assets of enterprises. Attention is paid to risk management methods in leasing operations.
Vera A. Varfolomeeva +1 more
openaire +1 more source
The article deals with the issues of risks of lessees and lessors in leasing operations, the use of which is associated with a decrease in investment in fixed assets of enterprises. Attention is paid to risk management methods in leasing operations.
Vera A. Varfolomeeva +1 more
openaire +1 more source
Economic consequences of operating lease recognition
Journal of Accounting and Economics, 2021The Financial Accounting Standard Board’s Accounting Standards Update No. 2016-02 generated considerable debate between managers and standard setters. The purpose of our study is to understand the reporting effects of ASU 2016-02 and how its issuance and implementation affected managers’ operational behavior and the reported performance of the firm. We
Mark (Shuai) Ma, Wayne B. Thomas
openaire +1 more source

