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Is the Re-exposure Draft: Leases the Right Way to Fulfill the IASB and FASB Goals in this Area? [PDF]
, 2014 Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease
Bohušová, Hana, Svoboda, Patrik
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LEASE FINANCING: A NEW DUAL APPROACH [PDF]
Strategii Manageriale, 2013 Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj
IFRS 16 and its Impacts on Aviation Industry
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019 Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related ...
Alžběta Veverková
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Occurrence of Low-Level Jets over the Eastern U.S. Coastal Zone at Heights Relevant to Wind Energy
Energies, 2022 Two years of high-resolution simulations conducted with the Weather Research and Forecasting (WRF) model are used to characterize the frequency, intensity and height of low-level jets (LLJ) over the U.S. Atlantic coastal zone.
Jeanie A. Aird +3 more
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Social Sciences and Humanities Open, 2023 This study aimed to identify factors influencing the performance of non-major airports, which were crucial for addressing their sustainability and the economic development of their adjoining region.
Sudhakar Piratla, Binod Kumar Singh
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Ipteks Perlakuan Akuntansi Operating Lease di Dealer Hino Manado [PDF]
, 2018 Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a
Rondonuwu, S. (Sintje) +1 more
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Development оf Leasing Operations іn Ukraine
Modern Economics, 2021 Abstract. Introduction. Leasing is a progressive form of investment. Such an alternative to credit in the purchase of equipment, cars and real estate is becoming increasingly popular in Ukraine, while in world practice, leasing has long been used in business. As the prospects for the development of leasing in the world are growing, the issue of leasing
openaire +1 more source
Features of accounting for operating lease of fixed assets [PDF]
, 2017 У стaтті досліджено особливості бухгaлтерського обліку орендних оперaцій, розглянуто aнaліз підходів до розкриття економічної сутності оперaційної оренди в сучaсних умовaх господaрювaння, розроблено порівняльну хaрaктеристику видів оренди тa подaнa ...
Касяненко, Н. А. +1 more
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New evidence on the green building rent and price premium [PDF]
, 2009 This paper investigates the effect of voluntary eco-certification on the rental and sale prices of US commercial office properties. Hedonic and logistic regressions are used to test whether there are rental and sale price premiums for LEED and Energy ...
Fuerst, F., McAllister, P.
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
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