Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Accounting Of Leases"'
Autor:
Ooi, Sue Chern, Lim, Chee Chee
Publikováno v:
The CASE Journal, 2022, Vol. 18, Issue 6, pp. 995-1015.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/TCJ-02-2022-0040
Autor:
FABOZZI, FRANK J.1
Publikováno v:
Journal of Finance (Wiley-Blackwell). Sep82, Vol. 37 Issue 4, p1106-1108. 3p.
Autor:
Lucia Mellado, Laura Parte
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 20, Iss 2, Pp 131-142 (2017)
The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, r
Externí odkaz:
https://doaj.org/article/b06fdb1174db40afadf654d872ab56d5
Publikováno v:
İşletme Araştırmaları Dergisi / Journal of Business Research. 9(4):858-881
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=688573
Autor:
Karen Wong, Mahesh Joshi
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 9, Iss 3, Pp 27-44 (2015)
The IASB/FASB exposure draft ED 2013 on lease accounting, if introduced as a standard, will fundamentally change the way that leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new
Externí odkaz:
https://doaj.org/article/6962524cd00e44479b111442ce6f96ed
Publikováno v:
CPA Journal. Dec2018, Vol. 88 Issue 12, p6-7. 2p. 6 Color Photographs.
Autor:
Lucía Mellado, Laura Parte
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 20, Iss 2 (2016)
The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, r
Externí odkaz:
https://doaj.org/article/57b8f7c98ada404396e77b19d98fd090
Autor:
Claudio Sottoriva
Publikováno v:
Università Cattolica del Sacro Cuore-IRIS
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::0f313450520426bdf2c411dcb0335a74
http://hdl.handle.net/10807/217664
http://hdl.handle.net/10807/217664
Autor:
Ewelina Trzeciak
Publikováno v:
Finanse i Prawo Finansowe, Vol 3, Iss 23, Pp 73-92 (2019)
Artykuł przedstawia ewidencję umów leasingowych na przykładzie symulacji. Są w nim przedsta-wione wyceny umów leasingowych, które autor wykonał w arkuszu kalkulacyjnym. Ewidencja przedstawia tylko pierwszy rok leasingu. Obejmuje dane z wyceny
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be31a3c2376f65f1fe22fa3c7795da1e
https://doi.org/10.18778/2391-6478.3.23.06
https://doi.org/10.18778/2391-6478.3.23.06
Publikováno v:
İşletme Araştırmaları Dergisi, Vol 9, Iss 4, Pp 858-881 (2017)
Kiralama işlemlerine ilişkin mevcut finansal raporlama düzenlemelerinde (TMS 17 – Kiralama İşlemleri) kiralama işlemleri “finansal kiralama” ve “faaliyet kiralaması” şeklinde ikiye ayrılmakta ve raporlanmaları da bu doğrultuda ya
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::b1b33397e325e31fd19da19a01855281
https://isarder.org/2017/vol.9_issue.4_article45_full_text.pdf
https://isarder.org/2017/vol.9_issue.4_article45_full_text.pdf