The Economic Impact of Leasing PDF Download
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Author: David G. Mayes
Publisher: Springer
ISBN: 1349095230
Category : Business & Economics
Languages : en
Pages : 174
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Book Description
Author: David G. Mayes
Publisher: Springer
ISBN: 1349095230
Category : Business & Economics
Languages : en
Pages : 174
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Book Description
Author: Joseph Weintrop
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 104
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Book Description
Author: Andre Horst Grabowski
Publisher: GRIN Verlag
ISBN: 3640854365
Category : Law
Languages : de
Pages : 41
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Book Description
Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Sprache: Deutsch, Abstract: 1. Introduction These days, leasing is usually understood as a modern form of financing of various assets, both in the commercial and the private sector. Leases have now become an integral part of economic life. With their multiple creative possibilities and variations, leases are an equitable alternative to buying and renting for companies. The diversity of different forms of leasing, and the fact that there is no uniform lease contract as a reference, results in lease accounting being one of the most difficult areas of accounting under almost all jurisdictions. [1] This diversity leads to an accounting system for leasing business with different possibilities to allocate positions in the P & L and balance sheet. Due to the lack of specific rules, leasing accounting is mostly based on general accounting principles. [2] In Germany, relevant tax decrees have impact on the local accounting. Leases are, in principle, not fixed on legal contract types, and this allows temporary grant of use and utilization of liquidity-friendly financing alternatives in the balance-sheet. Since most major accounting systems presuppose exclusion of pending transactions from the balance sheet, [3] companies used contracts for grant of use, such as lease, deliberately to influence the accounting. For example, sale and leaseback transactions are used to reduce the balance-sheet debt, though the physical property mapping has not changed. [4] The current lease accounting under IFRS 17 of the IASB is to be understood as a reaction to the existing situation in the various accounting systems. The aim of the standard setter was to capture the major part of the grant of use in the balance sheet. All postings, which change the asset allocation similar to an investment, should also be accounted as such. [5] The concept of e
Author: Weintrop, Joseph
Publisher: Ann Arbor, Mich. : University Microfilms International
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 208
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Book Description
Author: Thomas Wilson Oliver
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 350
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Book Description
Author: A. Thomas Nelson
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 124
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Book Description
Author: Korstanje, Maximiliano
Publisher: IGI Global
ISBN: 1799872890
Category : Business & Economics
Languages : en
Pages : 281
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Book Description
The COVID-19 pandemic caused a disruption for many industries at its emergence, including the rental industry. The rental industry consists of more than just car rentals. It also includes Airbnb, house rentals, cruises, and other means of transport. This industry, which relies on tourism, was negatively affected by the travel restrictions that were put in place due to the pandemic. As such, it had to quickly adapt and grow to abide by the rules of the “new normal” in order to survive both during the pandemic, as well as implement new models and strategies that would help it to regain its success post-COVID-19. Socio-Economic Effects and Recovery Efforts for the Rental Industry: Post-COVID-19 Strategies is a critical reference book that discusses the effects of the COVID-19 pandemic on the rental industry and the ways in which the rental industry adapted under the new global restrictions affecting tourism. This book covers recovery efforts for the rental industry, analyzes global cases of the effects and adaptations the rental industry has undergone, and discusses the sociological aspects of the pandemic. While highlighting topics such as e-commerce, financial leasing, second home tourism, and sharing economies, this book is essential for executives, business owners, managers, rental agencies, ridesharing companies, academicians, researchers, and students interested in the current state of the rental industry and how it plans to overcome the challenges caused by the pandemic.
Author: Glenn M. Pfeiffer
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364
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Book Description
Author: Thomas W. Merrill
Publisher:
ISBN: 9781599415765
Category : Property
Languages : en
Pages : 0
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Book Description
This revised casebook is designed for a "building block" property course that serves as a student's foundation for the rest of law school and beyond. Avoiding the typical hodge-podge of issues, the book presents material in an integrated way, starting with the central role of exclusive in rem rights in property, and systematically developing elaborations, exceptions, and counterfoils to this idea using vivid cases, both old and new. Timely issues in intellectual property, mortgages, and regulatory takings, as well as traditional topics like equity and restitution, are given expansive treatment. The emphasis throughout is on fundamental principles and policy questions.
Author: Tom Clark
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 164
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Book Description
The world of leasing; The principles; Marketing and pricing; Underwriting; Documentation; Legal features of cross-border transactions; Taxation; Evaluation; Accounting-the capitalization issues; Lessor income accounting; The leasing phenomenon.