Výsledky vyhledávání - "financial lease"

Akademický článek

Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing

Publikováno v: Acta Universitatis Sapientiae: Economics and Business, Vol 8, Iss 1, Pp 69-78 (2020)

This study aims to discuss the effects of the AAIOFI accounting standards of financial leased assets on the accounting treatment of the lessee in the case of using the Islamic finance lease. The importance of this study became evident when AAIOFI ann

Externí odkaz: https://doaj.org/article/d77fc7ef605f4d47822618eadab4b98d

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Akademický článek

Lease: Problematic Aspects of Accounting and Reporting Information Formation

Autor: T. Yu. Druzhilovskaya, E. S. Druzhilovskaya

Publikováno v: Учёт. Анализ. Аудит, Vol 7, Iss 2, Pp 30-39 (2020)

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in te

Externí odkaz: https://doaj.org/article/17573c7bee864424ae24e71649682c9c

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Akademický článek

Audit of financial lease

Autor: E. A. Gubaidullina, K. Z. Akhmetshina

Publikováno v: Путеводитель предпринимателя, Vol 0, Iss 36, Pp 93-101 (2020)

The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms. The result of the work done is the conclusion that in moder

Externí odkaz: https://doaj.org/article/e64844f6660e49fe9c68880345174b5c

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Akademický článek

Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73

Autor: Ahalik Ahalik

Publikováno v: Jurnal ASET (Akuntansi Riset), Vol 11, Iss 1, Pp 169-178 (2019)

Abstract. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSA

Externí odkaz: https://doaj.org/article/055850ce0bd646c382399acc5173251b

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Akademický článek

Competitive Analysis of the Online Financial Leasing Problem With Price Fluctuation Under the Consumer Price Index

Autor: Xin Feng, Bowen Zhang, Yongwu Dai

Publikováno v: IEEE Access, Vol 7, Pp 68331-68341 (2019)

Due to the unstable economy, price fluctuation is an important consideration in the leasing industry. The financial lease is an important financing tool to deal with the price fluctuation by acquiring the equipment at a fixed financial fee after a co

Externí odkaz: https://doaj.org/article/f882ae2c878544d49c2d7401542852f1

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