This paper examines housing finance and housing price dynamics in selected emerging Middle Eastern economies over the past two decades. It finds that (i) mortgage markets have experienced rapid development, which has led to lower private per capita consumer spending volatility this decade; (ii) a...

Die Leasinginvestitionen expandieren 1989 um knapp 13%, wodurch sich ihr Anteil an den gesamtwirtschaftlichen Anlagekäufen (ohne Wohnungsbau) in der damaligen Bundesrepublik von 10,2 auf 10,3% erhöht hat. Im laufenden Jahr werden die Leasinggesellschaften ihre Investitionensausgaben um ca....

In der Diskussion um den Standort Deutschland spielen die Maschinenlaufzeiten eine wichtige Rolle. Was aber z.B. auch bei internationalen Vergleichen teilweise außer acht gelassen wird, ist die Methode, mit der die Betriebszeiten ermittelt wurden. In dem Beitrag wird die Eignung verschiedener...

The article analyses the current state of engineering industry in Ukraine. It conducts analysis of the volume of production of engineering in Ukraine. It considers dynamics of the structure of industry and dynamics of investments into fixed assets of engineering industry in Ukraine. It analyses...

The article studies the state of fixed assets of domestic enterprises compared to experience of developed countries. It analyses: dynamics of the cost of fixed assets by types of economic activity, the level of growth of fixed assets, and dynamics of investments into the fixed capital. It...

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the...

В статье рассмотрены вопросы эффективности составления отчетности по МСФО с точки зрения привлечения инвестиций в экономику страны, расширения рамок...

Исследована экономическая сущность основных средств предприятия и проведен анализ их сущности разными авторами. Освещены основные методы начисления...

В статье рассмотрены отдельные проблемные вопросы анализа основных средств, возникающие на практике при его выполнении и продиктованные настоящими условиями...