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24.074  Articles
1 of 2.408 pages  |  10  records  |  more records»
The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction usin... 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

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

Purpose of the article: The issue of leases includes the controversial areas in the IFRS and US GAAP convergence efforts. Especially the current principles applied to the recording and reporting of operating lease with a relatively longer period of lease ... see more

Background. Operationally, finansial lease transaction focuses more on the financing aspect of the Lessor given to the lesse, where the lesse will bear all aspects of maintenance and responsibility for the goods he rents.Aim. This study aims to examine fi... 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

The building is a place that is much needed in our daily lives, people choose the building as a place to conduct an event such as a wedding reception, seminar or other event activities. In the process of renting buildings many building providers still use... see more

AbstractThis paper examines the impact of the new National Credit Act (NCA) No. 34 of 2005 and the global financial crisis on credit extension provided by all monetary institutions in South Africa. The econometric approach is estimated by way of ordinary ... see more

The building lease is a new tool available to the government to finance public ‘cold’ infrastructures which allows to spread the investment over several years. Some major projects have recently been funded with this solution which can be used for both new... see more

1 of 2.408 pages  |  10  records  |  more records»