Results 31 to 40 of about 244,870 (296)
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
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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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
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Accessing brain magnetic resonance imaging (MRI) can be challenging, especially for underserved patients, which may lead to disparities in neurological diagnosis. Method This mixed‐methods study enrolled adults with one of four neurological disorders: mild cognitive impairment or dementia of the Alzheimer type, multiple sclerosis ...
Maya L. Mastick +19 more
wiley +1 more source
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
doaj +1 more source
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
doaj +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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