There are many views on how to report leasing transactions in the financial statements. As part of the joint leasing … project, IASB and FASB are trying to come up with the new standard leasing already for seven years. The aim of this paper is …

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known … financing. Starting from the rules imposed to nobanking financial institutions which evolve the credit activity through leasing … entities level which achieve leasing operations or acquire fixed assets in leasing conditions. …

One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its … them by purchasing fixed assets. This article aims to approach the leasing as a source or as a financing alternative … lease, the lessee or the leasing company and the good or the assets supplier which are the subject lease. There are also the …

In this paper, we shall examine if leasing is a solution to credit rationing, considering that the limiting of the bank … credit supply will determine the orientation of enterprises towards leasing. This argument was brought in the specialty … literature by [9]. They consider leasing “the last financing resort”. The statement is justified by the rights the lessors have …

des comportements encore peu étudiés. En s’appuyant sur la mise en place de l’IFRS 8, notre étude montre d’abord, à l … of IFRS 8, our research reveals a decoupling phenomenon. We highlight ten motivations relating to societal, industry and …

The United States prompt adoption of International Financial Reporting Standards (IFRS) may help to jumpstart the US … companies would be able to cut costs. In preparation of financial statements using IFRS the results presented usually portray … of IFRS in the US. We will review the effects of not adopting IFRS that may have contributed to the delay in the recovery …

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …