Výsledky vyhledávání - "Constructive capitalization method"

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies

Autoři: Francisca Pardo Begoña Giner

Zdroj: Intangible Capital, Vol 14, Iss 3, Pp 445-483 (2018)

Témata: Operating leases, IFRS 16, Constructive capitalization method, Financial ratios, Accounting standard impact, General Works

Popis souboru: electronic resource

Relation: http://www.intangiblecapital.org/index.php/ic/article/view/1168; https://doaj.org/toc/1697-9818

Přístupová URL adresa: https://doaj.org/article/746c7b682e4147db8f66f2b15b668b01

Effects Of Reporting Basis Used in Leasing Transactions on Financial Structure and Profitability: A Case Study On Retail Companies

Autoři: ALAGÖZ, Merve ZAİF, Figen

Zdroj: Volume: 6, Issue: 3 235-256
Gazi Journal of Economics and Business
Gazi İktisat ve İşletme Dergisi

Témata: İşletme, 9. Industry and infrastructure, 8. Economic growth, 1. No poverty, TFRS 16, TMS 17, Finansal Kiralama, Yapısal Aktifleştirme Yöntemi, Perakende Sektörü, IFRS 16, IAS 17, Leasing, Constructive Capitalization Method, Retail Sector, Business Administration, 12. Responsible consumption

Popis souboru: application/pdf

Přístupová URL adresa: https://dergipark.org.tr/tr/pub/gjeb/issue/57568/686291
https://dergipark.org.tr/tr/download/article-file/960733
https://dergipark.org.tr/tr/pub/gjeb/issue/57568/686291

Effekterna av att kapitalisera operationella leasingavtal : Hur påverkas stora företag verksamma i Sverige av IFRS 16?

Autoři: Nylen, Christoffer Nilsson Fornes, Philip

Témata: Capitalization of operating leases, IFRS 16 effecting big companies in Sweden, Constructive capitalization method, Operationella leasingavtal, Stora företag verksamma i Sverige, konstruktiv kapitaliseringsmetod, Business Administration, Företagsekonomi

Popis souboru: application/pdf

Dostupnost: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35442

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies

Additional Titles: La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35

Autoři: Pardo, Francisca Giner, Begoña

Témata: Àrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer, Commercial leases--Accounting, Operating leases, IFRS 16, Constructive capitalization method, Financial ratios, Accounting standard impact, Arrendamientos operativos, NIIF 16, Capitalización constructiva, Ratios financieras, Impacto normativo, Arrendament comercial -- Comptabilitat, Article

URL: http://hdl.handle.net/2117/123512