Works matching DE "OPERATING leases"
Results: 130
Basic Aspects of Accounting Methodology of Leasing Operations.
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- Economics & Business (1987-5789), 2024, n. 4, p. 155, doi. 10.52340/eab.2024.16.04.10
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INVESTIGATING THE IMPACT OF IFRS 16 ADOPTION IN THE SERBIAN HOTEL INDUSTRY.
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- European Journal of Applied Economics, 2024, v. 21, n. 1, p. 1, doi. 10.5937/EJAE21-49180
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Operating Lease Accounting and the Market's Assessment of Equity Risk.
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- Journal of Accounting Research (Wiley-Blackwell), 1995, v. 33, n. 2, p. 397, doi. 10.2307/2491495
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СЧЕТОВОДНИ АСПЕКТИ НА СДЕЛКИТЕ ПО ДОГОВОРИ ЗА ЛИЗИНГ.
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- New Knowledge Journal of Science / Novo Znanie, 2020, v. 9, n. 4, p. 35
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ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE.
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- Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2021, n. 2, p. 42
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Lease Accounting: The GAAP, the IFRS and the New.
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- Journal of the CPA Practitioner, 2011, v. 3, n. 2, p. 3
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Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble?
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- Journal of Real Estate Finance & Economics, 2022, v. 65, n. 2, p. 153, doi. 10.1007/s11146-021-09820-w
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MUHASEBE MEVZUATI VE STANDARTLARINDA KİRALAMA İŞLEMLERİ: Muhasebeleştirme, Ölçüm, Sunum ve Açıklamalar.
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- Electronic Journal of Social Sciences, 2019, v. 18, n. 72, p. 1619, doi. 10.17755/esosder.521620
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Editorial Vol. 15 Iss. 2 2017.
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- Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. ii
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Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.
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- Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. 1
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The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach.
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- Accounting in Europe, 2018, v. 15, n. 1, p. 105, doi. 10.1080/17449480.2018.1433307
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- Article
Kiralama işlemlerinde kullanılan raporlama esaslarının işletme finansal yapısı ve karlılığı üzerine etkileri: Perakende sektörü örneği.
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- Gazi Journal of Economics & Business, 2020, v. 6, n. 3, p. 235, doi. 10.30855/gjeb.2020.6.3.002
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The Implementation Impact of IFRS 16: Leases on JSE Listed Technology and Telecommunication Companies Using a Constructive Capitalisation Model.
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- Journal of Accounting & Management (2284-9459), 2021, v. 11, n. 1, p. 58
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The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease.
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- International Journal of Financial Studies, 2022, v. 10, n. 3, p. N.PAG, doi. 10.3390/ijfs10030068
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TMS 17 Kiralama İşlemleri Standardından TFRS 16 Kiralamalar Standardına Geçişte BİST Şirketlerine Yönelik Sektörel Etkilerin Karşılaştırmalı Analizi.
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- 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
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All Leases Aren't Created Equal.
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- Financial Executive, 2012, v. 28, n. 4, p. 13
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Are Operating Leases Dead?
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- Financial Executive, 2009, v. 25, n. 10, p. 63
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Tips for Evaluating Business Credit Risk.
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- Financial Executive, 2004, v. 20, n. 8, p. 11
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Hacia una nueva propuesta de contabilización de los ARRENDAMIENTOS.
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- Revista Contable, 2013, n. 15, p. 12
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ВЛИЯНИЕ НА МСФО 16 ЛИЗИНГ ВЪРХУ ПОКАЗАТЕЛИТЕ ЗА ФИНАНСОВО СЪСТОЯНИЕ И ОЦЕНКА НА СТОЙНОСТТА НА ПРЕДПРИЯТИЯТА
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- Dialogue (1311-9206), 2019, n. 4, p. 23
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Efekti primjene novog koncepta priznavanja lizinga na fnansijske izvještaje i pokazatelje.
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- Financing, 2020, n. 3, p. 17, doi. 10.7251/FIN2003017P
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HOT Topics at FASB.
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- CPA Journal, 2022, v. 92, n. 5/6, p. 38
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Accounting for Operating Leases.
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- CPA Journal, 2021, v. 91, n. 10/11, p. 62
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A Discussion of Practical Expedients in ASC Topic 842.
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- CPA Journal, 2020, v. 90, n. 3, p. 48
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The Financial Statement Effects of Capitalizing Operating Leases.
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- CPA Journal, 2010, v. 80, n. 8, p. 36
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Capitalizing Lease Payments.
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- CPA Journal, 2010, v. 80, n. 5, p. 6
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Recent Controversies in Accounting for Operating Leases and Leasehold Improvements.
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- CPA Journal, 2005, v. 75, n. 10, p. 40
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VEHICLE LEASING COMPANY DEVELOPMENT IN NIGERIA.
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- Journal of Academic Research in Economics, 2021, v. 13, n. 1, p. 90
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THE IMPACT OF LEASE ACCOUNTING STANDARDS ON AIRLINES WITH OPERATING LEASES: IMPLICATIONS FOR BENCHMARKING AND FINANCIAL ANALYSIS.
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- Journal of Transportation Management, 2018, v. 28, n. 1, p. 15, doi. 10.22237/jotm/1530403380
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Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey.
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- Business & Economics Research Journal, 2016, v. 7, n. 4, p. 143, doi. 10.20409/berj.2016422344
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Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard.
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- Accounting Review, 2024, v. 99, n. 3, p. 315, doi. 10.2308/TAR-2022-0290
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Reporting and Non-Reporting Incentives in Leasing.
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- Accounting Review, 2019, v. 94, n. 6, p. 137, doi. 10.2308/accr-52367
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Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation.
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- Accounting Review, 2007, v. 82, n. 3, p. 731, doi. 10.2308/accr.2007.82.3.731
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IFRS 16 AND ITS IMPACTS ON AVIATION INDUSTRY.
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- Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019, v. 67, n. 5, p. 1369, doi. 10.11118/actaun201967051369
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Do firms lease to hedge? CEO risk‐taking and operating lease intensity.
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- European Financial Management, 2021, v. 27, n. 3, p. 426, doi. 10.1111/eufm.12282
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Non-cancellable Operating Leases and Operating Leverage.
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- European Financial Management, 2016, v. 22, n. 4, p. 576, doi. 10.1111/eufm.12069
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"Fly down": the impact of new accounting standards on the airline industry risk assessment.
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- Empirical Economics, 2024, v. 67, n. 5, p. 2109, doi. 10.1007/s00181-024-02608-w
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Audit Quality and Banks' Assessment of Disclosed Accounting Information.
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- European Accounting Review, 2013, v. 22, n. 4, p. 719, doi. 10.1080/09638180.2013.799740
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Gebührenpflichtiger Pachtvertrag über ein Hotel.
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- Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, v. 22, n. 4, p. 142, doi. 10.33196/afs202404014201
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Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities.
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- Ovidius University Annals, Series Economic Sciences, 2020, v. 20, n. 2, p. 1031
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TRENDOVI PROMJENA U FINANCIJSKOM RAČUNOVODSTVU KOJE DONOSE MSFII AMANDMAN MSFI-JU 16 ZA COVID-19.
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- Business Consultant / Poslovni Konsultant, 2020, v. 12, n. 97, p. 23
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SPECIFICNOSTI PREZENTACIJE FINANSIJSKIH IZVJESTAJA ZA2019. U KONTEKSTU PRIMJENE MSFI 9 116.
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- Business Consultant / Poslovni Konsultant, 2020, v. 12, n. 93, p. 9
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- Article
UTICAJ MSFI 16 NA STRUKTURU BILANSA USPJEHA I OPOREZIVU DOBIT PREDUZEĆA U FBIH.
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- Business Consultant / Poslovni Konsultant, 2020, v. 12, n. 92, p. 9
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RAČUNOVODSTVENI I POREZNI TRETMAN NAJMOVA I ULAGANJA NA TUĐIM STALNIM SREDSTVIMA.
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- Business Consultant / Poslovni Konsultant, 2013, v. 5, n. 27, p. 19
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UFRS 16 Kiralamalar Standardının Kiracının Finansal Tabloları Üzerine Etkileri: Seçilmiş Hava Yolu İşletmelerinde Bir İnceleme.
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- Journal of Business Research-Turk / Isletme Arastirmalari Dergisi, 2020, v. 12, n. 2, p. 1848, doi. 10.20491/isarder.2020.948
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Financial Lease Evaluation Under Conditions of Uncertainty: A Comment.
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- Accounting Review, 1974, v. 49, n. 4, p. 796
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Financial Lease Evaluation Under Conditions of Uncertainty: A Comment.
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- Accounting Review, 1974, v. 49, n. 4, p. 794
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RENT, LEASE, OR BUY ELECTRONIC TEST EQUIPMENT? HERE'S HOW TO DECIDE.
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- EE: Evaluation Engineering, 2020, p. 30
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Requirements for the application of Financial Reporting Standard No. 16 Finance leases in economic units listed on the Iraqi Stock Exchange.
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- Al-Anbar University Journal of Economic & Administration Sciences, 2020, v. 12, n. 30, p. 184
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- Article
PFRS 16 Compliance: How Operating Lease Capitalization Affects Financial Ratios of Selected Philippine Public Companies.
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- International Journal of Finance & Banking Studies, 2023, v. 12, n. 1, p. 74, doi. 10.20525/ijfbs.v12i1.2634
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