Results 21 to 30 of about 244,799 (217)
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
IFRS-16 and Firm Investment: Leasing Commitment and Intensity
Sriwijaya International Journal of Dynamic Economics and BusinessGenerally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris +3 more
doaj +1 more source
A SECURITIZED POOL OF OPERATING LEASE ASSETS AND ITS RESIDUAL VALUE RISK EVALUATION
Финансы: теория и практика, 2017 Leasing has proved itself as a powerful and effective area for the investment development of individual enterprises and industries. The competition in the market of lease services encourages leasing companies to expand the lease product range and seek ...
E. A. Petrova
doaj +1 more source
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
DEVELOPMENT OF REGIONAL DEVELOPMENT METHODOLODGICAL TOOLS OF THE LEASING MARKET [PDF]
Sovremennye Issledovaniâ Socialʹnyh Problem, 2012 This article details the main trends and prospects for regional leasing market of Irkutsk region, which could improve the leasing business in the region. In addition, provided a promising model of the development of leasing in the Irkutsk region.
Lee Shien
doaj
IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Riset Akuntansi dan Keuangan Indonesia, 2023 Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases.
Musa-Mubi Aliya, Yunusa Nasiru
doaj +1 more source
Does climate policy uncertainty affect a firm's lease versus buy decision? Evidence from the US
International Review of Economics & FinanceWe examine whether US firms prefer to use operating leases to purchase assets when faced with elevated climate policy uncertainty (CPU). Using a sample of 83,666 firm-year observations from 2000 to 2017, we find that CPU exhibits a significant positive ...
Fahim Sultanbawa +3 more
doaj +1 more source
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj
Lease: Problematic Aspects of Accounting and Reporting Information Formation
Учёт. Анализ. Аудит, 2020 In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made.
T. Yu. Druzhilovskaya +1 more
doaj +1 more source
Computer Modeling of Leasing Operations
Indian Journal of Science and Technology, 2016 Objectives: The article covers the role of leasing as a financial tool which ensures modernization of scientific and production technical bases of industrial enterprises. Methods: The similarity of long-term crediting conditions and financial leasing underlies the efficiency analysis of the leasing operations, which are carried out by the two main ...
Aleksandr Mikhaylovich Batkovskiy +4 more
openaire +1 more source