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lease contracts

Impact of end of lease contracts’ option on joint pricing and inventory decisions of remanufacturable leased products   Pages 191-204
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Impact of end of lease contracts’ option on joint pricing and inventory decisions of remanufacturable leased products Pages 191-204 Download PDF

... the lease contracts for the purchase of fixed interest rate and proposed a model with stochastic interest rates, which significantly expands the cancellation options with the existence of a ...The ...

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Paper on the Accounting Advisory Forum - Accounting for lease contracts

Paper on the Accounting Advisory Forum - Accounting for lease contracts

... Operatin~ Finance leases lease By lessor as an asset Asset as annuity-loan By lessee in the notes Assets capitalised in balance sheet at fair value purchase price calculation or value on[r] ...

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Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

... and lease reporting projects represent priority areas of ...the lease contracts on the side of lessee and then lessor that would eliminate the main weaknesses of the current system of reporting based ...

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IAS 17 Leases   A Closer Look

IAS 17 Leases A Closer Look

... under lease contracts to ensure that financial statements provide useful, transparent, and complete information about leasing transactions to investors and other users of financial ...a lease on the ...

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Downward sloping term structure of lease rates: a puzzle

Downward sloping term structure of lease rates: a puzzle

... estate lease contracts are ...of lease rates that can accommodate different contractual characteristics (for example, see McConnell and Schallheim, 1983 and Grenadier, ...of lease rates for ...

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Modelling and Experimental Testing of Asymmetric Information Problems in Lease and Hire Contracts (Based on Contract Theory)

Modelling and Experimental Testing of Asymmetric Information Problems in Lease and Hire Contracts (Based on Contract Theory)

... examine lease and hire contracts in the Islamic setting of ...these contracts. To this end, the features of lease and hire contracts, experimental characteristics revealed in some ...

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Annual report of the Euratom Supply Agency for 1977

Annual report of the Euratom Supply Agency for 1977

... Thirteen purchase contracts and one exchar:ge contract, involving quantities less than 20 tonnes, as well as ten purchase and four lease contracts in respect of quantities exceeding 20 t[r] ...

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Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic

... the lease contracts disclosing without the need to assess certain criteria, is ...of lease contracts recording that would not distinguish between the lessees with respect to whether it is ...

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The evaluation of new methodological approaches to lease reporting on the side of lessor

The evaluation of new methodological approaches to lease reporting on the side of lessor

... and lease reporting projects represent priority areas of ...for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the ...

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Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

... operating lease and prepared fi nancial statements under IFRS or US GAAP ...operating lease in accordance with IAS 17 are ...operating lease capitalization on companies’ fi nancial statements and fi ...

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Lease Financing of Bangladesh: A Descriptive Analysis

Lease Financing of Bangladesh: A Descriptive Analysis

... is, lease is an alternative to ...to lease it rather than purchase it. And you can cancel the lease options in the face of changing macroeconomic factors, such as obsolescence, new technologies, ...

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Contractor's plant:  Whether to buy or  to lease?

Contractor's plant: Whether to buy or to lease?

... This article comments on the concepts of buying versus leasing in terms of decision-making theory regarding the procurement of contractor's plant. It was found that leasing offered the better option in the worked example ...

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Relation between lease finance and purchase

Relation between lease finance and purchase

... If the firm deposit $I of its own capital in the bank at a post-tax interest rate 1 − T r , then each year the firm reduces its deposit an amount Td t + 1 − T lt and adds this amount to[r] ...

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Sale and Lease of Indian Water Rights

Sale and Lease of Indian Water Rights

... [I]t seems clear that water was intended to be permanently reserved for the tracts which the Indians chose not to relinquish, and that neither the actual leasing[r] ...

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Study of the behavior pattern, carbon reduction effect and business costs of electric motorcycles on island

Study of the behavior pattern, carbon reduction effect and business costs of electric motorcycles on island

... motorcycle lease is 15,551 times, the total mileage of motor vehicle is 284,404 km, the number of battery exchange is 622 times, the lease income is about ...

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The Use of Financial and Credit Tools to Minimize the Risks in the Organization of Production

The Use of Financial and Credit Tools to Minimize the Risks in the Organization of Production

... the lease payment, which takes into account such factors as the leased property insurance during the delivery period, financial risk insurance and foreign exchange risk ...

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The Changed (and Changing?) Uniform Commercial Code

The Changed (and Changing?) Uniform Commercial Code

... firm contracts—presumably the plaintiff’s burden of proof, along with the threat of suits in tort (and even criminal sanctions) will sufficiently prevent ...

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Contracts

Contracts

... Contracts SMU Law Review Volume 24 Issue 1 Annual Survey of Texas Law Article 10 1970 Contracts Follow this and additional works at https //scholar smu edu/smulr This Article is brought to you for fre[.] ...

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Contracts

Contracts

... Contracts SMU Law Review Volume 23 Issue 1 Annual Survey of Texas Law Article 9 1969 Contracts Arthur L Harding Follow this and additional works at https //scholar smu edu/smulr This Article is brough[.] ...

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Contracts

Contracts

... Contracts SMU Law Review Volume 22 Issue 1 Annual Survey of Texas Law Article 6 1968 Contracts Arthur L Harding Follow this and additional works at https //scholar smu edu/smulr This Article is brough[.] ...

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