Download or read book The Economic Impact of Leasing written by David G. Mayes and published by Springer. This book was released on 1988-06-18 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Investigation of the Economic Impact of Accounting Standards for Lease Disclosure written by Thomas Wilson Oliver and published by . This book was released on 1983 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Investigation Into the Economic Impact of Mandated Lease Disclosure Requirements written by Joseph Weintrop and published by . This book was released on 1984 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The economic significance of leasing written by Andre Horst Grabowski and published by GRIN Verlag. This book was released on 2011 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Sprache: Deutsch, Abstract: 1. Introduction These days, leasing is usually understood as a modern form of financing of various assets, both in the commercial and the private sector. Leases have now become an integral part of economic life. With their multiple creative possibilities and variations, leases are an equitable alternative to buying and renting for companies. The diversity of different forms of leasing, and the fact that there is no uniform lease contract as a reference, results in lease accounting being one of the most difficult areas of accounting under almost all jurisdictions. [1] This diversity leads to an accounting system for leasing business with different possibilities to allocate positions in the P & L and balance sheet. Due to the lack of specific rules, leasing accounting is mostly based on general accounting principles. [2] In Germany, relevant tax decrees have impact on the local accounting. Leases are, in principle, not fixed on legal contract types, and this allows temporary grant of use and utilization of liquidity-friendly financing alternatives in the balance-sheet. Since most major accounting systems presuppose exclusion of pending transactions from the balance sheet, [3] companies used contracts for grant of use, such as lease, deliberately to influence the accounting. For example, sale and leaseback transactions are used to reduce the balance-sheet debt, though the physical property mapping has not changed. [4] The current lease accounting under IFRS 17 of the IASB is to be understood as a reaction to the existing situation in the various accounting systems. The aim of the standard setter was to capture the major part of the grant of use in the balance sheet. All postings, which change the asset allocation similar to an investment, should also be accounted as such. [5] The concept of e
Download or read book The Impact of Leases on Financial Analysis written by A. Thomas Nelson and published by . This book was released on 1963 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Investigation Into the Economic Impact of Mandated Lease Disclosure Requirements microform written by Weintrop, Joseph and published by Ann Arbor, Mich. : University Microfilms International. This book was released on 1984 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Socio Economic Effects and Recovery Efforts for the Rental Industry Post COVID 19 Strategies written by Korstanje, Maximiliano and published by IGI Global. This book was released on 2021-05-28 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 pandemic caused a disruption for many industries at its emergence, including the rental industry. The rental industry consists of more than just car rentals. It also includes Airbnb, house rentals, cruises, and other means of transport. This industry, which relies on tourism, was negatively affected by the travel restrictions that were put in place due to the pandemic. As such, it had to quickly adapt and grow to abide by the rules of the “new normal” in order to survive both during the pandemic, as well as implement new models and strategies that would help it to regain its success post-COVID-19. Socio-Economic Effects and Recovery Efforts for the Rental Industry: Post-COVID-19 Strategies is a critical reference book that discusses the effects of the COVID-19 pandemic on the rental industry and the ways in which the rental industry adapted under the new global restrictions affecting tourism. This book covers recovery efforts for the rental industry, analyzes global cases of the effects and adaptations the rental industry has undergone, and discusses the sociological aspects of the pandemic. While highlighting topics such as e-commerce, financial leasing, second home tourism, and sharing economies, this book is essential for executives, business owners, managers, rental agencies, ridesharing companies, academicians, researchers, and students interested in the current state of the rental industry and how it plans to overcome the challenges caused by the pandemic.
Download or read book Accounting for Long Term Financial Commitments written by Glenn M. Pfeiffer and published by . This book was released on 1980 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Leasing Finance written by Tom Clark and published by . This book was released on 1985 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world of leasing; The principles; Marketing and pricing; Underwriting; Documentation; Legal features of cross-border transactions; Taxation; Evaluation; Accounting-the capitalization issues; Lessor income accounting; The leasing phenomenon.
Download or read book Property written by Thomas W. Merrill and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised casebook is designed for a "building block" property course that serves as a student's foundation for the rest of law school and beyond. Avoiding the typical hodge-podge of issues, the book presents material in an integrated way, starting with the central role of exclusive in rem rights in property, and systematically developing elaborations, exceptions, and counterfoils to this idea using vivid cases, both old and new. Timely issues in intellectual property, mortgages, and regulatory takings, as well as traditional topics like equity and restitution, are given expansive treatment. The emphasis throughout is on fundamental principles and policy questions.
Download or read book Leasing and Asset Finance written by Chris Boobyer and published by Euromoney Books. This book was released on 2003 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.
Download or read book Credit Crunch written by United States. Congress. House. Committee on Transportation and Infrastructure. Subcommittee on Economic Development, Public Buildings, and Emergency Management and published by . This book was released on 2008 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Aspects of Industrial Leasing Decisions written by Paul F. Anderson and published by . This book was released on 1977 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Models for the Circular Economy Opportunities and Challenges for Policy written by OECD and published by OECD Publishing. This book was released on 2019-04-03 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: Natural resources, and the materials derived from them, represent the physical basis for the economic system. Recent decades have witnessed an unprecedented growth in demand for these resources, which has triggered interest from policy makers in transitioning to a more resource efficient and ...
Download or read book Equipment Leasing leveraged Leasing written by Practising Law Institute and published by . This book was released on 1988 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Working Paper Series W91 03 Lobbying and the Economic Impact of Lease Reporting Regulations written by Brock University. Faculty of Business and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Equipment Leasing written by Peter K. Nevitt and published by John Wiley & Sons. This book was released on 2000-01-15 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Equipment Leasing is a practical reference for financial managers who need background information, and an understanding of how leasing can be utilized as a cost-effective means of equipment financing-especially under the new tax law in the United States. It explores various types of leases, including single investor leases, leveraged leases, tax requirements for true leases' and lease-buy economic analysis. This invaluable resource includes the background and basics of equipment leasing, history of leasing, synthetic leases, financial reporting of lease transactions by lessees, operating a leasing company, and much more.
