Results 231 to 240 of about 1,483,862 (289)

The impact of constructive operating lease capitalisation on key accounting ratios [PDF]

open access: yesAccounting and Business Research, 1998
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]

open access: yesInternational Review of Retail, Distribution and Consumer Research, 2003
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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RISKS OF LEASING OPERATIONS

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

Economic consequences of operating lease recognition

Journal of Accounting and Economics, 2021
The 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

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