Works matching DE "LEASES -- Accounting"

Results: 50

PROPOSED ACCOUNTING STANDARD REQUIRES CAPITALIZATION OF ALL LONG-TERM LEASES FOR LESSEES.

Published in:

Coastal Business Journal, 2014, v. 14, n. 1, p. 4

By:

McCarthy, Mark G.;
Cotten, Brett;
Schneider, Douglas K.

Publication type:

Article

LESSORS' DEPRECIATION AND PROFIT-AN APPROACH VIA DEPRIVAL VALUE.

Published in:

Journal of Business Finance & Accounting, 1982, v. 9, n. 1, p. 1, doi. 10.1111/j.1468-5957.1982.tb00969.x

By:

Baxter, W. T.

Publication type:

Article

Memorial Hospital and Changes Related to Accounting for Leases.

Published in:

Journal of Critical Incidents, 2016, v. 9, p. 38

By:

Buker, Macey

Publication type:

Article

The Economics of Accounting for Property Leases.

Published in:

Accounting Horizons, 2016, v. 30, n. 2, p. 239, doi. 10.2308/acch-51386

By:

Wong, Jilnaught;
Wong, Norman;
Jeter, Debra C.

Publication type:

Article

Double-sided price adjustment flexibility with a preemptive right to exercise.

Published in:

Annals of Operations Research, 2015, v. 226, n. 1, p. 29, doi. 10.1007/s10479-014-1659-6

By:

Al sharif, Ahmed;
Qin, Ruwen

Publication type:

Article

Accounting Developments.

Published in:

Journal of Accounting, Auditing & Finance, 1980, v. 3, n. 3, p. 264

By:

Bohan, Michael P.

Publication type:

Article

The Significant Role Interpretation Plays in the Implementation of SFAS No. 13.

Published in:

Journal of Accounting, Auditing & Finance, 1980, v. 3, n. 3, p. 207

By:

Palmon, Dan;
Kwatinetz, Michael

Publication type:

Article

Leasing and the Setting of Accounting Standards: Mapping the Labyrinth.

Published in:

Journal of Accounting, Auditing & Finance, 1980, v. 3, n. 3, p. 197

By:

Baker, C. Richard

Publication type:

Article

Lease Accounting: Lessee Provisions of the Proposed Accounting Standards Update.

Published in:

Management Accounting Quarterly, 2014, v. 15, n. 2, p. 14

By:

Boyle, Douglas M.;
Carpenter, Brian W.;
Mahoney, Daniel P.

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

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue.

Published in:

Accounting Review, 2013, v. 88, n. 4, p. 1179, doi. 10.2308/accr-50421

By:

Bratten, Brian;
Choudhary, Preeti;
Schipper, Katherine

Publication type:

Article

Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers' Aggressive Reporting.

Published in:

Accounting Review, 2010, v. 85, n. 4, p. 1325, doi. 10.2308/accr.2010.85.4.1325

By:

Jamal, Karim;
Hun-Tong Tan

Publication type:

Article

REPORTING OF LEASES.

Published in:

Financial Analysts Journal, 1968, v. 24, n. 1, p. 29, doi. 10.2469/faj.v24.n1.29

By:

Corcoran, Eileen T.

Publication type:

Article

FİNANSAL KİRALAMA İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ.

Published in:

Dumlupinar University Journal of Social Science / Dumlupinar Üniversitesi Soysyal Bilimler Dergisi, 2013, n. 35, p. 107

By:

GÖKGÖZ, Ahmet

Publication type:

Article

The Challenge of Embedded Leases.

Published in:

CPA Journal, 2019, v. 89, n. 8, p. 48

By:

Chambers, Dennis J.;
Finger, Catherine A.;
Horne, Jeff

Publication type:

Article

Lease Accounting Standards Resources.

Published in:

2018

By:

Anders, Susan B.

Publication type:

Web Site Review

The Potential Impact of Lease Accounting on Equity Valuation: Implications of Cost of Capital and Free Cash Flow Estimates.

Published in:

CPA Journal, 2017, v. 87, n. 11, p. 52

By:

Stallings, Matthew A.

Publication type:

Article

A Refresher on Accounting for Leases.

Published in:

CPA Journal, 2016, v. 86, n. 1, p. 24

By:

Porter, Jason C.

Publication type:

Article

The Authors Respond.

Published in:

2015

By:

Chambers, Dennis;
Dooley, James;
Finger, Catherine A.

Publication type:

Letter to the Editor

A Software Solution for Leases May Prove Elusive.

Published in:

2015

By:

Rechtman, Yigal

Publication type:

Letter to the Editor

Accounting for Leases under the Forthcoming Exposure Draft.

Published in:

CPA Journal, 2013, v. 83, n. 1, p. 16

By:

Lightner, Kevin M.;
Bosco, Bill;
DeBoskey, David G.;
Lightner, Sharon M.

Publication type:

Article

Accounting Developments 2018.

Published in:: Business Lawyer, 2019, v. 74, n. 3, p. 857
Publication type:: Article

Lessors' Accounting and Residual Values: Comdisco, Barron's, and GAAP.

Published in:

Accounting Review, 1989, v. 64, n. 2, p. 346

By:

Powers, Marian;
Revsine, Lawrence

Publication type:

Article

After-Tax Cost of Leasing.

Published in:

Accounting Review, 1970, v. 45, n. 2, p. 308

By:

Mitchell, G. B.

Publication type:

Article

Quasi-Debt Analysis of Financial Leases.

Published in:

Accounting Review, 1969, v. 44, n. 2, p. 375

By:

Beechy, Thomas H.

Publication type:

Article

Corporate Reporting and the Financial Analyst.

Published in:

Accounting Review, 1965, v. 40, n. 4, p. 757

By:

Bradish, Richard D.

Publication type:

Article

ACCOUNTING FOR LEASEHOLDS.

Published in:

Accounting Review, 1950, v. 25, n. 4, p. 417

By:

Bogart, Fred O.

Publication type:

Article

AUDITING LOW-HANGING FRUIT.

Published in:

Internal Auditor, 2015, v. 72, n. 1, p. 22

By:

BARNIER, BRIAN

Publication type:

Article

Accounting for Change: Managing Complex Technical Challenges.

Published in:: Financial Executive, 2012, v. 28, n. 3, p. 13
Publication type:: Article

Lease Accounting: Are Current Rules as Bad as Some Say?

Published in:

Financial Executive, 2006, v. 23, n. 6, p. 16

By:

Fleming, Michael;
Bosco, William

Publication type:

Article

Lessee Reactions to Regulation of Accounting for Leases.

Published in:

Abacus, 1995, v. 31, n. 2, p. 201, doi. 10.1111/j.1467-6281.1995.tb00362.x

By:

Godfrey, Jayne M.;
Warren, Susan M.

Publication type:

Article

La reforma de las rentas contingentes en los arrendamientos.

Published in:

Partida Doble, 2012, v. 23, n. 243, p. 22

By:

Rivada, Antonio Barral;
Sánchez, Horacio Molina;
Sobrino, Jesús N. Ramírez

Publication type:

Article

THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.

Published in:

Journal of Theoretical Accounting Research, 2017, v. 13, n. 1, p. 1

By:

Osei, Enoch

Publication type:

Article

FASB's New Accounting Standard on Leases: Overview of Some Key Requirements for Lessees and Implementation Considerations.

Published in:

Review of Business, 2018, v. 38, n. 1, p. 59

By:

Casabona, Patrick A.;
Coville, Timothy G.

Publication type:

Article

New Views on Lease Accounting.

Published in:

Strategic Finance, 2009, v. 90, n. 11, p. 16

By:

Pounder, Bruce

Publication type:

Article

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach.

Published in:

Accounting in Europe, 2018, v. 15, n. 1, p. 105, doi. 10.1080/17449480.2018.1433307

By:

Morales-Díaz, José;
Zamora-Ramírez, Constancio

Publication type:

Article

The standard-setters' toolkit: can principles prevail over bright lines?

Published in:

Review of Accounting Studies, 2017, v. 22, n. 2, p. 644, doi. 10.1007/s11142-017-9392-4

By:

Henderson, Darren;
O'Brien, Patricia

Publication type:

Article

Carencias contractuales en CONTRATOS de arrendamiento.

Published in:

Revista Contable, 2017, n. 56, p. 36

By:

del Busto Méndez, Juan

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

NIIF 16: La nueva norma internacional contable de ARRENDAMIENTOS (II y última parte).

Published in:

Revista Contable, 2016, n. 43, p. 26

By:

Barroso, Carlos

Publication type:

Article

La NUEVA revolución en la contabilidad de los arrendamientos -- efectos contables y económicos.

Published in:

Revista Contable, 2016, n. 43, p. 8

By:

Morales Díaz, José

Publication type:

Article

Los arrendamientos en las normas internacionales: tratamiento CONTABLE actual y futuro.

Published in:

Revista Contable, 2016, n. 42, p. 16

By:

García Martínez, Fernando

Publication type:

Article

CORRECCIÓN DE ERRORES.

Published in:: 2015
Publication type:: Correction Notice

ARRENDAMIENTOS financieros: cálculo del tipo de interés implícito.

Published in:

Revista Contable, 2015, n. 29, p. 18

By:

del Busto Méndez, Juan

Publication type:

Article

En debate: COSTES URBANIZACIÓN en un derecho de superficie.

Published in:

Revista Contable, 2014, n. 26, p. 68

By:

Alonso, Ángel

Publication type:

Article

Rentas escalonadas en un alquiler: RECTIFICACIÓN REGISTRO.

Published in:

Revista Contable, 2014, n. 21, p. 43

By:

Alonso Pérez, Ángel;
Pousa Soto, Raquel

Publication type:

Article

Accounting for lease transactions: analysis of possible lobbying in the issuing of IFRS 16.

Published in:

Revista de Educação e Pesquisa em Contabilidade, 2017, v. 11, n. 4, p. 453, doi. 10.17524/repec.v11i4.1686

By:

de Albuquerque, Fábio Henrique Ferreira;
Marcelino, Manuela Maria;
Rodrigues, Nuno Miguel Barroso;
de Almeida Cariano, António José Rodrigues

Publication type:

Article

Lease Compliance Review: An Emerging Trend in Client Services.

Published in:

CPA Journal, 2000, v. 70, n. 1, p. 30

By:

Mokrauer, Donald F.;
Aronow, Alan

Publication type:

Article

Do Lenders Uniformly Capitalize Operating Leases in Debt Covenants?

Published in:

Journal of Accounting & Finance (2158-3625), 2018, v. 18, n. 5, p. 23, doi. 10.33423/jaf.v18i5.31

By:

Graden, Bryan

Publication type:

Article

The Effect of the New Lease Accounting Rules on Profitability Analysis in the Retail Industry.

Published in:

Journal of Accounting & Finance (2158-3625), 2016, v. 16, n. 5, p. 111

By:

Fafatas, Stephan;
Fischer, Dov

Publication type:

Article