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IASB und FASB haben im März 2009 das Diskussionspapier "Leases-Preliminary Views" vorgelegt. Nach den Vorstellungen der Boards wird eine völlige Neukonzeption der Leasingbilanzierung angestrebt. Das Diskussionspapier beschäftigt sich ausschließlich mit der Leasingnehmer-Bilanzierung,...
Persistent link: https://www.econbiz.de/10009704919
the most discussed topics in the business world (World Bank, 2014; IFC, 2010). Financial leasing is a midterm financial … leasing in Albania started in 2001, this form of business financing has experienced difficulties in spreading, getting … the first leasing companies, this financing option continues to be used at a low scale by businesses and individuals and …
Persistent link: https://www.econbiz.de/10012303187
development of financial innovations by exploring the emergence and initial legal framing of off-balance-sheet leasing in Germany … uncertainties. This was about to change after the initial legal framing of leasing in the 1970's which eliminated those legal … uncertainties and off-balance-sheet leasing entered into a stunning period of growth while laying the foundation of a regulatory …
Persistent link: https://www.econbiz.de/10011843087
activists is associated with large increases in leasing. This association is stronger in periods of high real estate prices and … for firms with larger amounts of real estate assets. We also find that higher leasing in the presence of activist … investing is accompanied by higher dividend payments and lower investment. The leasing activity associated with shareholder …
Persistent link: https://www.econbiz.de/10014235425
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The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
Persistent link: https://www.econbiz.de/10013552430
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This study aims to identify and evaluate the key trends in the leasing sector in Poland from the perspective of both … executives of leasing businesses in Poland and among representatives of the Polish Leasing Association enabled us to determine … the following list of contemporary trends that are relevant to the leasing sector: the circular economy, the sharing …
Persistent link: https://www.econbiz.de/10014503197
The paper studies the regulatory design in an industry where the regulated downstream provider of services to final consumers purchases the necessary inputs from an upstream supplier. The model is closely inspired by the UK regulatory mechanism for the railway network. Its philosophy is one of...
Persistent link: https://www.econbiz.de/10003861555
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