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Advanced Search Results For "LEASES"

1 - 10 of 71,942 results for
 "LEASES"
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The Pivot From Hell.

Publication Type: Periodical

Source(s): Entrepreneur. Sep2022, Vol. 50 Issue 6, p44-54. 8p. 4 Color Photographs.

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The impact of ASC 842's new leasing standards on default likelihood by industry.

Publication Type: Academic Journal

Source(s): Review of Accounting & Finance. 2022, Vol. 21 Issue 4, p299-319. 21p.

Abstract: Purpose: This paper aims to examine the impact on firm financial distress by industry of one of the most recent accounting changes in the treatment of operating leases, Financial Accounting Standard Board (FASB) Accounting Standards Update (ASU) No. 20...

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Leases.

Publication Type: Academic Journal

Source(s): Business Lawyer. Fall2022, Vol. 77 Issue 4, p1261-1272. 12p.

Abstract: The article presents a survey of case law developments on equipment leases, personal property financings and third party rights or interests under the Uniform Commercial Code (UCC). The cases covered include lease damages in AVT New Jersey LP v. Cubita...

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Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble?

Publication Type: Academic Journal

Source(s): Journal of Real Estate Finance & Economics. Aug2022, Vol. 65 Issue 2, p153-180. 28p. 12 Charts, 1 Graph.

Abstract: Extant REIT research largely overlooks operating leases as an alternative source of financing. In this study, we hand-collect lease information of 334 unique REITs over the period of 1993 to 2018, and we document that an increasing number of REITs have...

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UFRS 16- KİRALAMALAR STANDARDININ FİNANSAL TABLO DİPNOT VE AÇIKLAMA GEREKLİLİKLERİNE UYUM: BİST 100 İŞLETMELERİNDE BİR İNCELEME.

Publication Type: Academic Journal

Source(s): Mali Cozum Dergisi / Financial Analysis. eyl/eki2022, Vol. 32 Issue 173, p199-228. 30p.

Authors:

Abstract: UFRS 16- Kiralamalar standardı Türkiye'de ve Dünya'da 1 Ocak 2019 tarihinde yürürlüğe girmiştir. Yeni standart kiracı konumda bulunan işletmeler için birçok yeniliği de beraberinde getirmiştir. UFRS 16 kiracılar açısından finansal kiralamalar ve faaliy...

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A transparent transition? An investigation of firm disclosure regarding the expected impact of the new lease standard.

Publication Type: Academic Journal

Source(s): Journal of Corporate Accounting & Finance (Wiley). Jul2022, Vol. 33 Issue 3, p31-46. 16p. 9 Charts, 1 Graph.

Abstract: The Securities and Exchange Commission (SEC) requires firms to provide disclosures on the expected financial statement impact of newly issued accounting standards that have yet to be adopted. In this study, we explore the extent, nature, and timeliness...

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Tratamiento CONTABLE de los arrendamientos (II).

Publication Type: Periodical

Source(s): Tecnica Contable y Financiera. oct2022, Issue 56, p50-61. 12p.

Abstract: The article analyzes the accounting treatment of leases according to the General Accounting Plan and International Financial Reporting Standards (IFRS) from the point of view of the tenants. It discusses the residual value and calculation that has been...

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Profit Optimization for Mileage-Based Pricing of Electric Vehicle Lease.

Publication Type: Academic Journal

Source(s): IEEE Transactions on Engineering Management. Aug2022, Vol. 69 Issue 4, p951-962. 12p.

Abstract: Electric vehicles (EVs) are now widely acknowledged as ideal means of transportation in future, in terms of energy conservation and environmental protection for urban governance. EV lease service is an effective measure to promote the use of EVs and ha...

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ONE SIZE DOES NOT FIT ALL LEASES--.IT'S TIME TO AMEND BANKRUPTCY CODE SECTION 365.

Publication Type: Academic Journal

Source(s): Emory Bankruptcy Developments Journal. 2022, Vol. 38 Issue 2, p317-353. 37p.

Authors:

Abstract: For far too long, Bankruptcy Code Section 365 has caused confusion among parties to oil and gas leases when one party files for bankruptcy. This section of the Bankruptcy Code is intended to provide relief to debtors who are party to an unexpired lease...

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