Results 31 to 40 of about 245,670 (310)
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
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
The joint FASB/IASB lease project: Summary of proposed changes and impact on Lessee financial statements: Working paper series--11-05 [PDF]
, 2011 This paper describes the major proposed changes to the accounting model for lessees under the joint lease project of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and the resulting impacts on
Kilpatrick, Bob G., Wilburn, Nancy L.
core
FEBS Open Bio, EarlyView.CRISPRI‐mediated gene silencing and phenotypic exploration in nontuberculous mycobacteria. In this Research Protocol, we describe approaches to control, monitor, and quantitatively assess CRISPRI‐mediated gene silencing in M. smegmatis and M. abscessus model organisms.
Vanessa Point +7 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
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
core
Small RNA pathways in mammalian oocytes
FEBS Open Bio, EarlyView.Three distinct small RNA pathways operate in mammalian oocytes: RNAi interference (RNAi), the microRNA (miRNA) pathway, and the PIWI‐associated RNA (piRNA) pathway. These pathways use small RNAs to guide sequence‐specific repression and contribute to oocyte biology by targeting genes and mobile elements or appear insignificant since different ...
Petr Svoboda, Josef Pasulka
wiley +1 more source
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