Literatura académica sobre el tema "Finance lease"

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Artículos de revistas sobre el tema "Finance lease"

1

Pointon, John. "Managing the Finance Lease Decision." Management Research News 20, no. 8 (1997): 32–35. http://dx.doi.org/10.1108/eb045677.

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Jones, Mark. "Lease finance The business alternative." Fundraising for Schools 2007, no. 81 (2007): 14. http://dx.doi.org/10.12968/fund.2007.1.81.39653.

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Aljaber, Maher J., Asma M. Al-Raqqad, Ali A. Alzubi, and Asma Ghnimat. "The Legal Provisions Regulating the Finance Lease Contract under the Jordanian Finance Lease Law." Journal of Politics and Law 14, no. 1 (2020): 83. http://dx.doi.org/10.5539/jpl.v14n1p83.

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Finance lease is considered a very important method in advanced countries for funding enterprises. It enables facilities to achieve development, growth, and increases productivity. It facilitates the process of getting funds that shall be used for achieving development and using technology. The present study aimed to explore the stand of the Jordanian legislator on the finance lease contract. That is done through shedding a light on thematic and formal requirements of concluding this contract. The researchers aimed to identify the rights and obligations of the lessor and the lessee under the f
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4

SAVORY, JAMES. "Tax Deductibility of Finance Lease Rentals." Fiscal Studies 13, no. 1 (1992): 116. http://dx.doi.org/10.1111/j.1475-5890.1992.tb00503.x.

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Abdulkarim, Umar Farouk, L. Mohammed, and A. Musa-Mubi. "Lease Finance in Nigeria: Current Status, Challenges and Future Prospects." Journal of Accounting Research, Organization and Economics 3, no. 2 (2020): 172–81. http://dx.doi.org/10.24815/jaroe.v3i2.17687.

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Objective – The Leasing industry in Nigeria is witnessing increased demand for assets under a given prevalence of rising domestic costs of purchase, shortage of foreign exchange for imports as well as persistent depreciation of the Naira. The objective of this paper is to analyze the current state of lease financing in Nigeria, the prospects and challenges with a view to assess the capacity of the industry to continue to provide this form of finance. Design/methodology –The paper adopts an exploratory research design with references to publications, websites and research articles relevant to t
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6

Alipudin, Asep, and Rati Pitria Ningsi. "PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA DAN PENGARUHNYA PADA LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, TBK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 51–62. http://dx.doi.org/10.34204/jiafe.v1i2.516.

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This study was to determine (1) The treatment of lease transactions recorded by PT. BFI Finance Indonesia, Tbk. during the leasing period, (2). Comparing the accounting treatment of lease during the leasing period between conducted by PT. BFI Finance Indonesia, Tbk. with SFAS No. 30 (3). Knowing the impact of lease accounting treatment carried out by PT. BFI Finance Indonesia, Tbk to the Company's Financial Statements. This type of research that used in this research is quantitative descriptive analysis (non-statistical). The data that used were the financial statements. BFI Finance Indonesia,
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7

Husain, Yusni, and Heince Wokas. "ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO." ACCOUNTABILITY 5, no. 1 (2016): 1. http://dx.doi.org/10.32400/ja.11866.5.1.2016.1-10.

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PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable stan
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8

Goodacre, Alan. "Operating lease finance in the UK retail sector." International Review of Retail, Distribution and Consumer Research 13, no. 1 (2003): 99–125. http://dx.doi.org/10.1080/0959396032000065373.

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9

Dimitrova, R. "ON PARTICULAR ASPECTS OF AGRICULTURAL LEASE FUNDING." Trakia Journal of Sciences 19, no. 4 (2021): 345–50. http://dx.doi.org/10.15547/tjs.2021.04.008.

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The present article presents some of the aspects inherent to lease as an alternative method for funding farmers when it comes to finance lease. As a matter of fact, this type of lease is profitable in agriculture when it comes to delivering and using high-tech fixed assets.
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10

Saputra, Permana, and Siti Ita Rosita. "Analisis Penerapan PSAK 30 Dalam Penyajian Laporan Keuangan Lessor." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 3 (2018): 239–46. http://dx.doi.org/10.37641/jiakes.v6i3.304.

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This study aims to determine the system of financing, recording, and presentation of lease accounting contracts applied by the company whether it has been in accordance with the statement of financial accounting standards 30. The results of the research show that in its operational activities the company uses the method of financing lease, because in the lease contract the company transfers substantially all the risk and rewards associated with the ownership of the asset. In the contract the company recognizes assets in the from of finance lease receivables in the amount equal to the net renta
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