Works matching DE "OPERATING leases"

Results: 133

Did the Recognition of Operating Leases Cause a Decline in Equity Valuations?

Published in:

Journal of Behavioral Finance, 2024, v. 25, n. 4, p. 449, doi. 10.1080/15427560.2023.2207021

By:

Milian, Jonathan A.;
Lee, E. Jin

Publication type:

Article

BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 1.

Published in:: FinanzRundschau, 2024, v. 106, n. 7, p. r4, doi. 10.9785/fr-2024-1060702
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

Discussion of Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures.

Published in:

Journal of Business Finance & Accounting, 2000, v. 27, n. 9/10, p. 1225, doi. 10.1111/1468-5957.00353

By:

Oswald, Dennis

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

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

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

MUHASEBE MEVZUATI VE STANDARTLARINDA KİRALAMA İŞLEMLERİ: Muhasebeleştirme, Ölçüm, Sunum ve Açıklamalar.

Published in:

Electronic Journal of Social Sciences, 2019, v. 18, n. 72, p. 1619, doi. 10.17755/esosder.521620

By:

YALÇIN, Selçuk

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 2, p. 25

By:

Foster, Mary B.

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

Bullwhip Effect in Supply Chains and Cost Rigidity.

Published in:

Journal of Risk & Financial Management, 2025, v. 18, n. 5, p. 284, doi. 10.3390/jrfm18050284

By:

Song, Hakjoon;
Zhang, Daqun

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

Operating Leases and Credit Assessments: The Role of Main Banks in Japan.

Published in:

Journal of International Accounting Research, 2022, v. 21, n. 2, p. 101, doi. 10.2308/JIAR-2020-085

By:

Koga, Yuya;
Saudagaran, Shahrokh M.

Publication type:

Article

THE IMPACT OF LEASE ACCOUNTING STANDARDS ON AIRLINES WITH OPERATING LEASES: IMPLICATIONS FOR BENCHMARKING AND FINANCIAL ANALYSIS.

Published in:

Journal of Transportation Management, 2018, v. 28, n. 1, p. 15, doi. 10.22237/jotm/1530403380

By:

Caster, Paul;
Scheraga, Carl A.;
Olynick, Michael J.

Publication type:

Article

Operating Leases: Impact of Constructive Capitalization.

Published in:

Accounting Horizons, 1991, v. 5, n. 1, p. 51

By:

Imhoff Jr., Eugene A.;
Lipe, Robert C.

Publication type:

Article

Norma Internacional de Contabilidad (NIC) 17. Arrendamientos.

Published in:: Revista Técnica Contable, 2011, v. 63, n. 738, p. 67
Publication type:: Article

Pago del arrendamiento de un empleado.

Published in:: Revista Técnica Contable, 2011, v. 63, n. 738, p. 54
Publication type:: Article

El reconocimiento de resultados en una venta conectada con un arrendamiento operativo posterior.

Published in:: Revista Técnica Contable, 2011, v. 63, n. 738, p. 49
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

Audit Quality and Banks' Assessment of Disclosed Accounting Information.

Published in:

European Accounting Review, 2013, v. 22, n. 4, p. 719, doi. 10.1080/09638180.2013.799740

By:

Chu, Ling;
Mathieu, Robert;
Mbagwu, Chima

Publication type:

Article

UFRS 16- KİRALAMALAR STANDARDININ FİNANSAL TABLO DİPNOT VE AÇIKLAMA GEREKLİLİKLERİNE UYUM: BİST 100 İŞLETMELERİNDE BİR İNCELEME.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2022, v. 32, n. 173, p. 199

By:

GÜNGÖR, Nevzat

Publication type:

Article

Dal metodo patrimoniale al right of use model. Gli effetti sul bilancio della contabilizzazione del leasing.

Published in:

Economia Aziendale Online, 2021, v. 12, n. 4, p. 507, doi. 10.13132/2038-5498/12.4.507-544

By:

Navaroni, Matteo;
Panigati, Mirko;
Medina, Serena;
Baldini, Giuseppe

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

INVESTIGATING THE IMPACT OF IFRS 16 ADOPTION IN THE SERBIAN HOTEL INDUSTRY.

Published in:

European Journal of Applied Economics, 2024, v. 21, n. 1, p. 1, doi. 10.5937/EJAE21-49180

By:

Kljajić, Maja;
Mizdraković, Vule

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

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

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

The Financial Statement Effects of Capitalizing Operating Leases.

Published in:

CPA Journal, 2010, v. 80, n. 8, p. 36

By:

Bryan, Stephen H.;
Lilien, Steven;
Martin, Dale R.

Publication type:

Article

Capitalizing Lease Payments.

Published in:

CPA Journal, 2010, v. 80, n. 5, p. 6

By:

Grossman, Amanda M.;
Grossman, Steven D.

Publication type:

Article

Recent Controversies in Accounting for Operating Leases and Leasehold Improvements.

Published in:

CPA Journal, 2005, v. 75, n. 10, p. 40

By:

Branson, Bruce;
Pagach, Don

Publication type:

Article

The New Accounting for Operating Leases: Unintended Consequences in the Airline Industry.

Published in:

Journal of Accounting & Finance (2158-3625), 2022, v. 22, n. 4, p. 161, doi. 10.33423/jaf.v22i4.5477

By:

Bandeira, Renata;
Lyons, Bridget;
Trabuco, Carolyn

Publication type:

Article

Identification of Leases Under the New Leasing Standard.

Published in:

Journal of Accounting & Finance (2158-3625), 2021, v. 21, n. 2, p. 112, doi. 10.33423/jaf.v21i2.4242

By:

Poon, Wing W.

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 Capitalizing Operating Leases on the Immediacy to Debt Covenant Violations.

Published in:

Journal of Accounting & Finance (2158-3625), 2014, v. 14, n. 6, p. 44

By:

Byunghwan Lee;
Gyung Paik, Daniel;
Sung Wook Yoon

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

Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey.

Published in:

Business & Economics Research Journal, 2016, v. 7, n. 4, p. 143, doi. 10.20409/berj.2016422344

By:

Öztürk, Meryem;
Serçemeli, Murat

Publication type:

Article

Leases: A Review of Contemporary Academic Literature Relating to Lessees.

Published in:

Accounting Horizons, 2015, v. 29, n. 4, p. 997, doi. 10.2308/acch-51239

By:

Wheeler Spencer, Angela;
Webb, Thomas Z.

Publication type:

Article

The Relation between Accounting Information in Debt Covenants and Operating Leases.

Published in:

Accounting Horizons, 2015, v. 29, n. 4, p. 969, doi. 10.2308/acch-51214

By:

Paik, Daniel Gyung H.;
van der Laan Smith, Joyce A.;
Byunghwan Lee, Brandon;
Sung Wook Yoon

Publication type:

Article

How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Published in:

Accounting Horizons, 2013, v. 27, n. 3, p. 579, doi. 10.2308/acch-50502

By:

Cohen, Jeffrey R.;
Krishnamoorthy, Ganesh;
Peytcheva, Marietta;
Wright, Arnold M.

Publication type:

Article

Amortized Cost for Operating Lease Assets.

Published in:

Accounting Horizons, 2013, v. 27, n. 1, p. 51, doi. 10.2308/acch-50278

By:

Jennings, Ross;
Marques, Ana

Publication type:

Article

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases.

Published in:

Accounting Horizons, 2011, v. 25, n. 4, p. 861, doi. 10.2308/acch-50048

By:

Biondi, Yuri;
Bloomfield, Robert J.;
Glover, Jonathan C.;
Jamal, Karim;
Ohlson, James A.;
Penman, Stephen H.;
Tsujiyama, Eiko;
Wilks, T. Jeffrey

Publication type:

Article

EquityValue Implications of Lease Accounting.

Published in:

Accounting Horizons, 2011, v. 25, n. 1, p. 1, doi. 10.2308/acch.2011.25.1.1

By:

Boatsman, James;
Xiaobo Dong

Publication type:

Article

Operating Leases: Income Effects of Constructive Capitalization.

Published in:

Accounting Horizons, 1997, v. 11, n. 2, p. 12

By:

Imhoff Jr., Eugene A.;
Lipe, Robert C.;
Wright, David W.

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

"Fly down": the impact of new accounting standards on the airline industry risk assessment.

Published in:

Empirical Economics, 2024, v. 67, n. 5, p. 2109, doi. 10.1007/s00181-024-02608-w

By:

Comerio, Niccolò;
Pacicco, Fausto;
Serati, Massimiliano

Publication type:

Article

ANALYZING PERFORMANCE UNDER ASC 842: The new leasing rules could have a significant impact on companies' key financial ratios, complicating performance measurement and benchmarking.

Published in:

Strategic Finance, 2020, v. 101, n. 8, p. 32

By:

GORMAN, MICHAEL;
LYONS, BRIDGET;
TARASOVICH, BARBARA

Publication type:

Article

Home Run! A Case Study of Financing the New Stadium for the St. Louis Cardinals.

Published in:

Journal of Structured Finance, 2004, v. 10, n. 2, p. 69, doi. 10.3905/jsf.2004.426075

By:

Baker, Cynthia A.;
Forrester, J. Paul

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