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The corporate sector has turned from a net borrowing position to a net lending position in many advanced countries over the past decades. This phenomenon is rather unusual as the corporate sector had historically borrowed funds from other sectors in the economy. In this paper, we analyze how...
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Leasing is an effective method of using agricultural land in Romania? This paper will answer this question, it will … analyze the impact assessment produced by leasing land, the benefit to the farmer concerned. Take into account the causes of … will determine whether leasing land is indeed an effective method of "exploitation" of the land, or if is a more …
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The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches for circumstances that had affected certain steps made by IASB in whole developing process of the new standard include also FASB's role and perspectives. The conceptual lease...
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