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Why the initial regulation of financial innovations is decisive : regulatory arbitrage and off-balance-sheet leasing in Germany
Friedrich, Jan; Thiemann, Matthias - 2018
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
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Die private Finanzierung von Infrastruktur
Kolodziej, Markus - 1996
Persistent link: https://www.econbiz.de/10000943492
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Leasingmarkt - Wachstum durch Innovationen
Städtler, Arno - In: Sparkasse : Manager-Magazin für die Sparkassen-Finanzgruppe 116 (1999) 7, pp. 298-303
Persistent link: https://www.econbiz.de/10001402065
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Die private Finanzierung von Infrastruktur
Kolodziej, Markus - 1996
Persistent link: https://www.econbiz.de/10000596771
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A spreadsheet model for domestic leveraged leases
Deo, Prakash - In: The journal of structured finance 15 (2009) 1, pp. 118-131
Persistent link: https://www.econbiz.de/10003863894
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Methods of lease payments calculating in terms of innovations financing
Nechaev, Andrey; Antipina, Oksana Viktorovna; … - In: Montenegrin journal of economics 17 (2021) 1, pp. 133-149
Persistent link: https://www.econbiz.de/10012435455
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Capitalisation of Operating Leases and Credit Ratings
Cotten, Brett - 2013
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) will re-expose in the first half of 2013 a revised joint proposal for a new lease accounting standard (FASB 2012). The proposed standard requires lessees to record operating leases as debt, making...
Persistent link: https://www.econbiz.de/10013080807
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Tax and budget issues related to leasing by nontaxable entities
United States / Congress / House / Committee on Ways … - 1983
Persistent link: https://www.econbiz.de/10001414334