The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands [PDF]
Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to
Deborah BRANSWIJCK +2 more
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Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
, 2018 The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
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ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING [PDF]
The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that
Ionela Cornelia Stanciu, Nicolae Todea
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The future of lease accounting and its impact on corporate real estate decisions [PDF]
, 2011 Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2011.This electronic version was submitted by the student author. The certified thesis is
Canon, Timothy R. (Timothy Robert) +1 more
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The impact of IFRS 16 adoption on financial statements of listed South African mining companies
Cogent Business & ManagementThis paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
doaj +1 more source
Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30, 2008 [PDF]
, 2009 Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30 ...
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Water Resources and Industry, 2015 Businesses are increasingly concerned about water scarcity and its financial impacts, as well as competing needs of other stakeholders and ecosystems. Industrialized watersheds may be at more serious risk from water scarcity than previously understood ...
Sheila M.W. Reddy +8 more
doaj +1 more source
The Evolution of Shopping Center Research: A Review and Analysis [PDF]
, 1994 Retail research has evolved over the past sixty years. Christaller\u27s early work on central place theory, with its simplistic combination of range and threshold has been advanced to include complex consumer shopping patterns and retailer behavior in ...
Benjamin, John D., Eppli, Mark
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Hedging residual value risk using derivatives [PDF]
: In the leasing industry the lessor faces a risk, at the end of the contract, in not recovering sufficient capital value from resale of the asset. We propose a model to hedge residual value risk using the Gaussian copula methodology.
Sylvain Prado
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The impact of energy performance certificates on the rental and capital values of commercial property assets: some preliminary evidence from the UK [PDF]
, 2011 This paper focuses on the effect of energy performance ratings on the capital values, rental values and equivalent yields of UK commercial property assets.
Ekeowa, Buki +2 more
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