operating lease
Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?
... using operating lease and prepared fi nancial statements under IFRS or US GAAP ...on operating lease in accordance with IAS 17 are ...of operating lease capitalization on ...
8
Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting
... ED lease) in the fi eld of operating leases (replacement of off -balance reporting of leased property by reporting on the basis of transfer of the right to use) into the fi nancial statements that will be aff ...
14
IFRS 16 and its Impacts on Aviation Industry
... an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related interpretations in ...
9
ISLAMIC FINANCE OPERATIONAL TRANSACTION FRAMEWORK: A NEW INSIGHT OF ISLAMIC FINANCE IMPLEMENTATION IN MALAYSIA AND JAPAN
... An Ijarah contract is a form of contract which is permissible in Islam. Generally, it is a contract of exchange of counter values between usufruct and lease payment/rental rate. Figure 3 shows Ijarah ...
14
Fathoming Potential In China—How Ship Lease Financing Arrangements And Free Trade Zones May Open Markets To Non-Bank Investent
... 22. For additional short-term cargo demands, a ship management company may pursue an operating lease arrangement. Such leasing arrangements are uncommon in the shipping[r] ...
31
IAS 17 Leases A Closer Look
... a lease that transfers substantially all benefits and risks incident to the ownership of property, and a lessor should recognize such a lease as a sale or ...a lease that does not transfer ...
14
The Value Relevance Of Straight-Lining Lease Expenses
... straight-line operating lease expenses unless another systematic is more representative of the time pattern of a user’s benefit (ICAI, ...recognising lease payments that are structured to increase ...
14
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 ...
27
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] ...
12
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, ...
10
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 ...
13
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] ...
14
Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic
... any lease contracts from this ...all lease contracts identically. The reason is that the lease of real property (which usually has a longer lease term, a higher rent, more frequently the ...
10
Lease Based Consistency Scheme in the Web Environment
... If an object is modified during the lease time, server notifies the modification to the proxy. There are two methods to notify to clients. One is invalidation and the other is update. The former invalidates the ...
35
Louisiana
... Gloria’s Ranch sent a letter to Tauren, Cubic, EXCO, and Wells Fargo asking for information on the revenue and expenses of the wells on the lease because they believed that the lease had expired for not ...
11
The Changed (and Changing?) Uniform Commercial Code
... the lease, then the lessee gets the gain; if the goods are worth less, the lessee is liable for the ...amount—the lease payments, plus a lump-sum payment at ...Cooper, Lease, supra, § ...TRAC ...
78
“Thank heavens for the lease” : Histories of shared ownership
... Having roughly established the start of our period, we recognised that an equally difficult question concerned its end. Stanley had wanted shared ownership provisions in the 1980 Housing Bill. However, other than an ...
24
The Use of Financial and Credit Tools to Minimize the Risks in the Organization of Production
... of lease payments based on the Guidelines (1996), but it allows calculating lease payments in various forms of leasing (import leasing, revolving leasing, leveraged leasing) and taking into account ...
6
Uncovering the Transnational Networks, Organisational Techniques and State-Corporate Ties Behind Grand Corruption: Building an Investigative Methodology
... The Papua New Guinea National Gazette (2000) reveals that, when the lease was issued in April 1998, the Paga Hill land was still zoned open space; the lease, therefore, was issued in [r] ...
26
Assignments by the Landowner and the Lessee
... The instrument went on to recite that if the existing lease became can- celled or forfeited then the lease interests and all future rentals for oil, gas and min[r] ...
22