Works matching DE "OPERATING leases"

Results: 132

工程机械后市场客户端金融模式.

Published in:

Construction Machinery & Equipment, 2022, v. 53, n. 11, p. 124

By:

臧晓辉;
王翡;
陈栋

Publication type:

Article

Operating lease decision among east Asian firms; critical factors for sustainable development.

Published in:

Journal of Public Affairs (14723891), 2021, v. 21, n. 2, p. 1, doi. 10.1002/pa.2221

By:

Bugenbayev, Ruslan;
Shafighi, Najla;
Samadi, Behrang;
Chan Yin Fah, Benjamin;
Gharleghi, Behrooz

Publication type:

Article

TMS 17 Kiralama İşlemleri Standardından TFRS 16 Kiralamalar Standardına Geçişte BİST Şirketlerine Yönelik Sektörel Etkilerin Karşılaştırmalı Analizi.

Published in:

Celal Bayar University Journal of Social Sciences / Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 2020, v. 18, n. 2, p. 209, doi. 10.18026/cbayarsos.632089

By:

Özdoğan, Burak;
Uygun, Uğur

Publication type:

Article

СЧЕТОВОДНИ АСПЕКТИ НА СДЕЛКИТЕ ПО ДОГОВОРИ ЗА ЛИЗИНГ.

Published in:

New Knowledge Journal of Science / Novo Znanie, 2020, v. 9, n. 4, p. 35

By:

Панчева, Станислава

Publication type:

Article

How Lease Capitalization Under FASB Statement No. 13 Will Affect Financial Ratios.

Published in:

Financial Analysts Journal, 1979, v. 35, n. 1, p. 28, doi. 10.2469/faj.v35.n1.28

By:

Ingberman, Monroe;
Ronen, Joshua;
Sorter, George H.

Publication type:

Article

VEHICLE LEASING COMPANY DEVELOPMENT IN NIGERIA.

Published in:

Journal of Academic Research in Economics, 2021, v. 13, n. 1, p. 90

By:

SOLANKE, MUSE OLAYIWOLA;
RAJI, BASHIRU ADISA;
ALLI, TAIWO KAREEM

Publication type:

Article

Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard.

Published in:

Accounting Review, 2024, v. 99, n. 3, p. 315, doi. 10.2308/TAR-2022-0290

By:

Li, Bin;
Venkatachalam, Mohan

Publication type:

Article

Reporting and Non-Reporting Incentives in Leasing.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 137, doi. 10.2308/accr-52367

By:

Caskey, Judson;
Ozel, N. Bugra

Publication type:

Article

Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation.

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 731, doi. 10.2308/accr.2007.82.3.731

By:

Nelson, Mark W.;
Tayler, William B.

Publication type:

Article

Operating Leases: Estimating Commercial Aircraft Rents.

Published in:

Journal of Property Tax Assessment & Administration, 2022, v. 19, n. 1, p. 5, doi. 10.63642/1357-1419.1243

By:

SAMPSON, SCOTT

Publication type:

Article

Accounting for Operating Leases in Unit Valuation Appraisal.

Published in:

Journal of Property Tax Assessment & Administration, 2008, v. 5, n. 3, p. 25, doi. 10.63642/1357-1419.1090

By:

Hamilton, Thomas;
Vang, David O.

Publication type:

Article

IFRS 16 AND ITS IMPACTS ON AVIATION INDUSTRY.

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019, v. 67, n. 5, p. 1369, doi. 10.11118/actaun201967051369

By:

Veverková, Alžběta

Publication type:

Article

IZAZOVI U IMPLEMENTACIJI I UČINCI PRIMJENE MSFI-ja 16 NAJMOVI U BANKAMA.

Published in:

Proceedings of the Faculty of Economics & Business in Zagreb / Zbornik Ekonomskog Fakulteta u Zagrebu, 2020, v. 18, n. 2, p. 121, doi. 10.22598/zefzg.2020.2.121

By:

Hladika, Mirjana;
Mužević, Antonija

Publication type:

Article

ADOPCIÓN DE LA NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA 16 ARRENDAMIENTOS EN EMPRESAS CHILENAS DEL SECTOR TRANSPORTE.

Published in:

Horizontes Empresariales, 2022, v. 21, n. 1, p. 39, doi. 10.22320/hem.v21i1.5523

By:

Pino Aguilera, Gonzalo Narciso;
Morales Parada, Fernando Andrés

Publication type:

Article

Firm-Specific Determinants of Off-Balance Sheet Leasing: A Test of the Smith/Wakeman Model.

Published in:

Journal of Business & Management, 2002, v. 8, n. 4, p. 335, doi. 10.1504/jbm.2002.141090

By:

Duke, Joanne C.;
Franz, David P.;
Hunt III, Herbert G.;
Toy, Daniel R.

Publication type:

Article

Anticipatory effects of accounting standards: the lease exposure draft.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1543, doi. 10.1007/s11142-024-09861-5

By:

Qiu, Lin;
Ronen, Joshua

Publication type:

Article

UFRS 16 Kiralamalar Standardının Kiracının Finansal Tabloları Üzerine Etkileri: Seçilmiş Hava Yolu İşletmelerinde Bir İnceleme.

Published in:

Journal of Business Research-Turk / Isletme Arastirmalari Dergisi, 2020, v. 12, n. 2, p. 1848, doi. 10.20491/isarder.2020.948

By:

GÖKTEN, Soner;
ARSLAN KURNAZ, Gül

Publication type:

Article

New Revenue Procedures On Leveraged Leases.

Published in:

Strategic Finance, 2001, v. 83, n. 4, p. 11

By:

Bloom, Robert;
Cenker, William J.

Publication type:

Article

RENT, LEASE, OR BUY ELECTRONIC TEST EQUIPMENT? HERE'S HOW TO DECIDE.

Published in:

EE: Evaluation Engineering, 2020, p. 30

By:

Wilson, Amanda

Publication type:

Article

The Implementation Impact of IFRS 16: Leases on JSE Listed Technology and Telecommunication Companies Using a Constructive Capitalisation Model.

Published in:

Journal of Accounting & Management (2284-9459), 2021, v. 11, n. 1, p. 58

By:

Cumming, Carley;
Galt, Harold

Publication type:

Article

Costes iniciales en los ARRENDAMIENTOS.

Published in:

Revista Contable, 2016, n. 43, p. 50

By:

del Busto Méndez, Juan

Publication type:

Article

Hacia una nueva propuesta de contabilización de los ARRENDAMIENTOS.

Published in:

Revista Contable, 2013, n. 15, p. 12

By:

Lorente Salmerón, Francisco Javier;
Lorente Salmerón, Antonio E.

Publication type:

Article

Efekti primjene novog koncepta priznavanja lizinga na fnansijske izvještaje i pokazatelje.

Published in:

Financing, 2020, n. 3, p. 17, doi. 10.7251/FIN2003017P

By:

Poljašević, Jelena;
Radulović, Maja

Publication type:

Article

Capitalizing Non-cancelable Operating Leases.

Published in:

Journal of International Financial Management & Accounting, 2003, v. 14, n. 2, p. 101, doi. 10.1111/1467-646X.00091

By:

Bennett, Bruce K.;
Bradbury, Michael E.

Publication type:

Article

ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2021, n. 2, p. 42

By:

LUCIA, PALIU - POPA;
LAVINIA, COSNEANU

Publication type:

Article

Lease Accounting: The GAAP, the IFRS and the New.

Published in:

Journal of the CPA Practitioner, 2011, v. 3, n. 2, p. 3

By:

Zhang, Julia

Publication type:

Article

Partitioning Capitalization Rates: Operating Leases in Unitary Valuation.

Published in:

Appraisal Journal, 2007, v. 75, n. 2, p. 146

By:

Hamilton, Thomas W.;
Vang, David O.

Publication type:

Article

The Use of Off—Balance Sheet Financing to Circumvent Financial Covenant Restrictions.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 2, p. 217, doi. 10.1177/0148-558x1989004002010

By:

El-Gazzar, Samir;
Lilien, Steven;
Pastena, Victor

Publication type:

Article

Safe-Harbor Leasing--Unraveling the Tax Implications.

Published in:

Journal of Accounting, Auditing & Finance, 1984, v. 7, n. 3, p. 241

By:

Everett, John O.;
Porter, Gary A.

Publication type:

Article

Editorial: Climate‐related Disclosures.

Published in:

Australian Accounting Review, 2022, v. 32, n. 3, p. 293, doi. 10.1111/auar.12389

By:

Shan, Yaowen;
Wright, Sue

Publication type:

Article

The Impact of Lessee and Lessor Accounting in Local Councils.

Published in:

Australian Accounting Review, 2022, v. 32, n. 3, p. 388, doi. 10.1111/auar.12363

By:

Fahad, Nafiz;
Scott, Tom

Publication type:

Article

The Effect of Capitalising Operating Leases On Charities.

Published in:

Australian Accounting Review, 2022, v. 32, n. 1, p. 141, doi. 10.1111/auar.12356

By:

Fahad, Nafiz;
Scott, Tom

Publication type:

Article

Editorial Vol. 15 Iss. 2 2017.

Published in:

Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. ii

By:

Perrin, Ronald William;
Vucetic, Thomas

Publication type:

Article

Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.

Published in:

Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. 1

By:

Joubert, Michelle;
Garvie, Leanda;
Parle, Gabrielle

Publication type:

Article

Gebührenpflichtiger Pachtvertrag über ein Hotel.

Published in:

Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, v. 22, n. 4, p. 142, doi. 10.33196/afs202404014201

By:

Endfellner, Clemens

Publication type:

Article

Verpachtungsbetrieb gewerblicher Art: wirtschaftliche Betrachtungsweise.

Published in:: FinanzRundschau, 2022, v. 104, n. 1, p. 37, doi. 10.9785/fr-2022-1040107
Publication type:: Article

Basic Aspects of Accounting Methodology of Leasing Operations.

Published in:

Economics & Business (1987-5789), 2024, n. 4, p. 155, doi. 10.52340/eab.2024.16.04.10

By:

Sreseli, Nana

Publication type:

Article

THE PROBLEMS OF THE LEASED LINE.

Published in:

Law & Contemporary Problems, 1940, v. 7, n. 3, p. 509, doi. 10.2307/1189709

By:

MECK, JR., JOHN F.

Publication type:

Article

Kiralama işlemlerinde kullanılan raporlama esaslarının işletme finansal yapısı ve karlılığı üzerine etkileri: Perakende sektörü örneği.

Published in:

Gazi Journal of Economics & Business, 2020, v. 6, n. 3, p. 235, doi. 10.30855/gjeb.2020.6.3.002

By:

Alagöz, Hilal Merve;
Zaif, Figen

Publication type:

Article

Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status.

Published in:

Journal of Finance (Wiley-Blackwell), 1998, v. 53, n. 1, p. 131, doi. 10.1111/0022-1082.55404

By:

GRAHAM, JOHN R.;
LEMMON, MICHAEL L.;
SCHALLHEIM, JAMES S.

Publication type:

Article

A Model for the Determination of "Fair" Premiums on Lease Cancellation Insurance Policies.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 5, p. 1439, doi. 10.2307/2328123

By:

SCHALLHEIM, JAMES S.;
MCCONNELL, JOHN J.

Publication type:

Article

LEASING OPERACYJNY OSOBOWYCH ŚRODKÓW TRANSPORTU W KONTEKŚCIE ZMIAN PODATKOWYCH.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2019, n. 544, p. 159, doi. 10.15611/pn.2019.544.16

By:

Klinowski, Marcin

Publication type:

Article

HOT Topics at FASB.

Published in:: CPA Journal, 2022, v. 92, n. 5/6, p. 38
Publication type:: Article

Accounting for Operating Leases.

Published in:

CPA Journal, 2021, v. 91, n. 10/11, p. 62

By:

Fuller, Stephen H.;
Ghai, Pranav;
Markelevich, Ariel

Publication type:

Article

A Discussion of Practical Expedients in ASC Topic 842.

Published in:

CPA Journal, 2020, v. 90, n. 3, p. 48

By:

Singer, Robert;
Winiarski, Heather;
Townsend, Maryann

Publication type:

Article

Vermietung oder Verpachtung eines Grundstücks mit Betriebsvorrichtungen im Umsatzsteuerrecht — Eine Bestandsaufnahme nach Aufgabe des Aufteilungsgebots bei einer wirtschaftlich einheitlichen Leistung.

Published in:

Umsatzsteuer-Rundschau, 2024, v. 73, n. 11, p. 397, doi. 10.9785/ur-2024-731101

By:

Fittkau, Herbert

Publication type:

Article

Leverage deviation from the target debt ratio and leasing.

Published in:

Accounting & Finance, 2021, v. 61, n. 2, p. 3481, doi. 10.1111/acfi.12710

By:

Chowdhury, Hasibul;
Rahman, Shofiqur;
Sankaran, Harikumar

Publication type:

Article

Pricing of off-balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?

Published in:

Accounting & Finance, 2011, v. 51, n. 3, p. 787, doi. 10.1111/j.1467-629X.2010.00368.x

By:

Sengupta, Partha;
Wang, Zheng

Publication type:

Article

Impact of Lease Accounting According to International Financial Reporting Standards on the Indicators of Financial Statements in Kazakhstan.

Published in:

Journal of Applied Economic Sciences, 2018, v. 13, n. 4, p. 979

By:

NURKASHEVA, Nursulu Sultaniyarovna;
DOSMANBETOVA, Aliya Serikbaevna;
ZHARYLKASINOVA, Maira Zhaksymuratovna

Publication type:

Article

SMOKE AND MIRRORS: LEGAL SUBSTANCE CONFRONTS LEGAL FORM.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 3, p. 699

By:

Kopstein, Robert;
Sidhu, Jasmine

Publication type:

Article