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8.127  Articles
1 of 814 pages  |  10  records  |  more records»
Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model... see more

Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model... see more

AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard and... see more

The article presents the main aspects regarding lease, the leasing process and the lease contract. Furthermore, it approaches the main issues related to the accounting of the leasing operations. Financing decisions on short and long term and the performan... see more

To fund the business activities especially for the procurement of capital goods, the company has alternative sources of financing in the corporate and finance sourced from outside the company. Funding is sourced from within the company including the capit... see more

This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea. We find that unlisted firms are more likely to opt fo... see more

The purpose of this study is to analyze the impact of capitalization on operating leases based on the latest accounting standards, namely PSAK 73 which is applicable in the preparation of financial reports related to lease activities. The impact of the co... see more

Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a ... see more

The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain car... see more

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