Results 41 to 50 of about 244,799 (217)

Water and environmental management in oil sands regions

open access: yesJournal of Hydrology: Regional Studies, 2022
Study region: Oil sands regions worldwide with emphasis on rapidly developing areas of western Canada. Study focus: This article introduces scientific contributions to the special issue paper collection focusing on water and environmental management in ...
J.J. Gibson, D.L. Peters
doaj   +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]

open access: yes, 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  

Transition to the Application of IFRS 15 and IFRS 16 as a Factor of Changes in the Financial Position of an Enterprise

open access: yesУчёт. Анализ. Аудит, 2019
For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other ...
IRINA А. Lisovskaya
doaj   +1 more source

Rental Application Program Design Dvd Rental 'Mydisc "Using Microsoft Visual Basic 6.0 [PDF]

open access: yes, 2007
In this scholarly writing explain about the making of the DVD leasing application program by using Visual Basic 6.0 programs consist of the login form Main Menu, the form customer, the form Rental Transactions and Customer Reports form can be printed.
Erick Orlando, SKom., MMSI   +1 more
core  

Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease

open access: yesRevista Eniac Pesquisa, 2016
In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio   +2 more
doaj   +1 more source

Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be
Ahalik Ahalik
doaj   +1 more source

Аccounting for Lease (Rental) Operations

open access: yesScientific Papers NaUKMA. Economics, 2017
The paper defines a grounded position on leasing and rental value (the differences and common features from the point of view of accounting). We identified leasing as a specific type of business which foresees the transfer for a corresponding fee, period, and the relevant conditions specified in the contract, by the lessor for temporary use of property
openaire   +4 more sources

Lease Operations Environmental Guidance Document [PDF]

open access: yes, 2001
This report contains discussions in nine different areas as follows: (1) Good Lease Operating Practices; (2) Site Assessment and Sampling; (3) Spills/Accidents; (4) Containment and Disposal of Produced Waters; (5) Restoration of Hydrocarbon Impacted Soils; (6) Restoration of Salt Impacted Soils; (7) Pit Closures; (8) Identification, Removal and ...
openaire   +2 more sources

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

open access: yes, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core  

impact of the capitalization of operating leases

open access: yesFinancial Services Review, 2023
We provide a brief explanation of the new Financial Accounting Standards Board (FASB) standard requiring firms to move their off-balance sheet operating leases onto the balance sheet beginning in 2019, and then discuss how the new rule might affect the stock and bond values in the largest 1,000 listed firms.
Jack Trifts, Gary Porter
openaire   +1 more source

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