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Artículos de revistas sobre el tema "Finance lease"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 31 de mayo de 2022

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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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2

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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3

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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5

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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11

Goela, Neelam, and Jayne E. Bisman. "A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING." Indonesian Management and Accounting Research 12, no. 1 (2013): 95. http://dx.doi.org/10.25105/imar.v12i1.1175.

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<p>Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis

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12

Gao, Simon S., and Wilson E. Herbert. "Lease Finance in Emerging Markets: An Eastern European Study." Managerial Finance 22, no. 12 (1996): 39–53. http://dx.doi.org/10.1108/eb018597.

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13

Trocchia, Philip J., and Sharon E. Beatty. "An empirical examination of automobile lease vs finance motivational processes." Journal of Consumer Marketing 20, no. 1 (2003): 28–43. http://dx.doi.org/10.1108/07363760310456937.

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This research study explores the growing phenomenon of consumption without ownership by addressing individuals’ motivations for leasing, rather than financing, products. A two‐phase study was conducted in the retail automotive industry in order to ascertain motives for consumer leasing. It was found that while all hypothesized motives were predictors of the lease/finance decision (including desire for gratification and desire for social approval), two variables – desire for variety and desire for simplified maintenance – emerged as the best predictors of whether an individual chooses to lease

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14

Schall, Lawrence D., and James S. Schallheim. "Lease or Buy." Journal of Finance 50, no. 5 (1995): 1784. http://dx.doi.org/10.2307/2329339.

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15

Wiley, Jonathan A. "Gross Lease Premiums." Real Estate Economics 42, no. 3 (2013): 606–26. http://dx.doi.org/10.1111/1540-6229.12036.

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16

Pratama, Risma Cahya Yudita, and M. Hadi Shubhan. "Kedudukan Objek Sewa Guna Usaha Dengan Hak Opsi (Finance Lease) Dalam Kepailitan Lessee." Notaire 5, no. 1 (2022): 131. http://dx.doi.org/10.20473/ntr.v5i1.33639.

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AbstractFinance lease is a form of lease agreement for a certain period of time with payments in installments and at the end of the agreement the lessee has the right to purchase the previously leased goods or continue the lease agreement. In the case of a lessee’s bankruptcy, all the assets of the bankrupt debtor will become the bankruptcy estate and what was obtained during the bankruptcy. The bankruptcy resulted in the implementation of the lease agreement being unresolved and the position of the object of the lease being unclear. The existence of this ambiguity is important to be discussed

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17

So, Gun-Young. "A Study on the Legal Definition of Finance Lease Contract." Ajou Law Review 8, no. 2 (2014): 331–64. http://dx.doi.org/10.21589/ajlaw.2014.8.2.331.

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18

Bernstein, Adam. "Rent, lease or buy? How to finance your new equipment." Nursing and Residential Care 18, no. 8 (2016): 440–42. http://dx.doi.org/10.12968/nrec.2016.18.8.440.

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19

贲, 琳. "Study on the Fundamental Default in Ship Finance Lease Contract." Dispute Settlement 07, no. 04 (2021): 233–43. http://dx.doi.org/10.12677/ds.2021.74030.

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20

Carretta, Alessandro, and Gianni Nicolini. "Pricing the lease during the contract: an in‐progress approach to lease evaluation." Managerial Finance 35, no. 10 (2009): 841–59. http://dx.doi.org/10.1108/03074350910984719.

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21

Pfrang, Dominique C., and Silke Wittig. "Negotiating office lease contracts." Journal of European Real Estate Research 1, no. 1 (2008): 88–105. http://dx.doi.org/10.1108/17539260810891514.

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22

Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.

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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the Intern

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23

Robicheaux, Sara H., Xudong Fu, and James A. Ligon. "Lease Financing and Corporate Governance." Financial Review 43, no. 3 (2008): 403–37. http://dx.doi.org/10.1111/j.1540-6288.2008.00200.x.

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24

Crosby, Neil. "Accounting for leases – the problem of rent reviews in capitalising lease liabilities." Journal of Property Investment & Finance 21, no. 2 (2003): 79–108. http://dx.doi.org/10.1108/14635780310469094.

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25

Biondi, Yuri, Robert J. Bloomfield, Jonathan C. Glover, et al. "A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases." Accounting Horizons 25, no. 4 (2011): 861–71. http://dx.doi.org/10.2308/acch-50048.

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SYNOPSIS The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently issued a joint exposure draft on accounting for leases. This exposure draft seeks to shift lease accounting from an “ownership” model to a “right-of-use” model. Under the current ownership model, leases can be reported on balance sheet (finance leases) if certain tests are met, or off balance sheet (operating leases) if those tests are not met. The new model seeks to report all leases on the balance sheet based on the present value of lease obligations without any bright li

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26

Dapeng, Li. "Research on Aircraft Finance Leases in China." Air and Space Law 43, Issue 6 (2018): 583–607. http://dx.doi.org/10.54648/aila2018038.

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The aircraft finance lease industry (‘the industry’) in China is emerging and promising, and it is expected to continue to expand over the next decade. This article firstly presents the history, background, and development of the industry in China, and pays special attention to the newly emerging impetuses that will boost further development of the industry. The second part provides an overview of the structure of aircraft finance leases in China and particularly focuses on free trade zone leases. Lastly, this article concludes with an inside look at these types of transactions, including airc

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27

Bratten, Brian, Preeti Choudhary, and Katherine Schipper. "Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue." Accounting Review 88, no. 4 (2013): 1179–210. http://dx.doi.org/10.2308/accr-50421.

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ABSTRACT We provide evidence that disclosed items are not processed differently from recognized items when the disclosures are salient, not based on management estimates, and amenable to simple techniques for imputing as-if recognized amounts. For a sample of firms with both capital and operating leases, we find that as-if recognized amounts for leases are generally reliable and that both recognized lease obligations and disclosed lease obligations are associated with proxies for costs of debt and equity. The magnitudes of these associations are not statistically different across accounting tr

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28

Sotnikova, L. V. "Leases that are not leases: qualification and accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 1, 2021): 15–25. http://dx.doi.org/10.33920/med-17-2111-02.

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On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No. 208n, from January 1, 2022, many heads of economic structures, including healthcare organizations, and their accountants, who act as tenants in lease agreements, are concerned about avoiding the complicated accounting of leased objects which is prescribed by this standard. Accounting methodologists, consultants, experts, and

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29

Knubley, Rachel. "Proposed changes to lease accounting." Journal of Property Investment & Finance 28, no. 5 (2010): 322–27. http://dx.doi.org/10.1108/14635781011069936.

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30

Morales Díaz, José, Miguel Ángel Villacorta Hernández, and Florentina Iulia Voicila. "Lease accounting: an inquiry into the origings of the capitalization model." De Computis - Revista Española de Historia de la Contabilidad 16, no. 2 (2019): 160. http://dx.doi.org/10.26784/issn.1886-1881.v16i2.357.

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Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model, impacting entities’ accounting ratios, systems, internal controls, etc. Lessees will have to apply a capitalization model for almost all lease operations. In other words, nearly all lease operations will be shown on the lessee’s balance sheet, and there will be very few off-balance sheet leases.The aim of this paper is to explain the evoluti

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31

Drury, Colin. "Evaluating the Lease or Purchase Decision." Managerial Finance 15, no. 1/2 (1989): 26–38. http://dx.doi.org/10.1108/eb013609.

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32

Graham, Roger C., and Raymond D. King. "Decision usefulness of whole-asset operating lease capitalizations." Advances in Accounting 29, no. 1 (2013): 60–73. http://dx.doi.org/10.1016/j.adiac.2013.03.006.

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33

Madaninabawi, M., and Jawade Hafidz. "Legal Consequences of Financing a PT Established by Husband and Wife Without a Marriage Agreement on the Signing of a Lease Agreement." Sultan Agung Notary Law Review 3, no. 4 (2021): 1286. http://dx.doi.org/10.30659/sanlar.3.4.1286-1298.

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The purpose of this study is to analyze: 1). Regulation of the establishment of a limited liability company by a married couple without a marriage agreement on the signing of a lease agreement in a finance company. 2). The legal consequences of a Limited Liability Company established by a married couple without a marriage agreement are the signing of a lease agreement at a finance company. The research method used in this research is normative juridical research. The data in this study uses secondary data, which is sourced from library materials, while the data analysis uses qualitative analys

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34

Vimpari, Jussi, and Seppo Junnila. "Valuing retail lease options through time." Journal of Property Investment & Finance 35, no. 4 (2017): 369–81. http://dx.doi.org/10.1108/jpif-05-2016-0036.

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Purpose Retail properties are a perfect example of a property class where revenues determine the rent for the property owners. Estimating the value of new retail developments is challenging, as the initial revenues can have a significant variance from the long-term revenue levels. Owners and tenants try to manage this problem by introducing different kind of options, such as overage rent and extension rights, to the lease contracts. The purpose of this paper is to value these options through time for different types of retailers, using real-life data with a method that can be easily applied in

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35

Li, Tongxia, Rahimie Karim, and Qaiser Munir. "The determinants of leasing decisions: an empirical analysis from Chinese listed SMEs." Managerial Finance 42, no. 8 (2016): 763–80. http://dx.doi.org/10.1108/mf-06-2015-0166.

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Purpose – The purpose of this paper is to investigate the determinants of leasing decisions for a sample of China’s non-financial small and medium-sized enterprises (SMEs). Design/methodology/approach – Pooled ordinary least squares and Tobit models are used to analyze five years of data (2009-2013) on the sample units, to find the determinants of leasing decisions after controlling for industry. In order to assess the robust of the results, the authors further apply instrumental variables methods. Findings – The results suggest that CEO ownership, tax rate, financial distress potential, and f

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36

Korthals Altes, Willem K. "Land pricing upon the extension of leases in public leasehold systems." Journal of European Real Estate Research 12, no. 1 (2019): 97–111. http://dx.doi.org/10.1108/jerer-05-2018-0021.

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Purpose This paper aims to compare and review alternative ways to adjust public ground leases. Design/methodology/approach Based on principles derived from a review of scientific literature, alternatives for the extension of leases are discussed based on the case of Amsterdam. Findings Many alternatives lead public ground-lease systems to produce results that are the opposite of what they are intended to be (as inspired by Henry George): new improvements result in higher rent, but additional location values do not result in higher rent. One exception is the lease-adjustment-at-property-transac

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37

Srinivasan, N. P., and S. Sreenivasa Murthy. "Factors Influencing the Decision to Lease: An Indian Perspective." Vikalpa: The Journal for Decision Makers 19, no. 3 (1994): 37–46. http://dx.doi.org/10.1177/0256090919940303.

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The Indian leasing industry has grown dramatically in the recent past. The reasons for leasing differ from country to country and from company to company depending on the tax and accounting policies of that country and the basic financial characteristics of the companies respectively. It is against this background that N P Srinivasan and S Sreenivasa Murthy had undertaken a survey of the opinions of Indian finance managers on the reasons influencing their decision to lease. According to them, availability, working capital, and tax and off-balance sheet factors are important factors in the deci

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38

Clapham, Eric. "A Note on Embedded Lease Options." Journal of Real Estate Research 25, no. 3 (2003): 347–60. http://dx.doi.org/10.1080/10835547.2003.12091112.

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39

Benjamin, John, and Peter Chinloy. "The Structure of a Retail Lease." Journal of Real Estate Research 26, no. 2 (2004): 223–36. http://dx.doi.org/10.1080/10835547.2004.12091137.

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40

Kliuchnikova, M. "Lease Finance as an External Investment Source for District Heating of Ukraine." Advanced Science Journal 2014, no. 9 (2014): 174–77. http://dx.doi.org/10.15550/asj.2014.09.174.

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41

Tsunogaya, Noriyuki, Satoshi Sugahara, and Parmod Chand. "Judgments of auditors on “principles” versus “guidance” in lease accounting standard." Asian Review of Accounting 24, no. 3 (2016): 362–86. http://dx.doi.org/10.1108/ara-09-2014-0101.

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Purpose The purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of numerical thresholds, and incentives (high or low debt-equity ratio environment) on the judgments of Japanese auditors in a lease accounting setting. Design/methodology/approach To reflect Japanese auditors’ judgmental features, this study adopts a quasi-experiment that uses both manipulation for different environments (i.e. stable or critical financial condition) and perceptions about the importance of “princi

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42

Gabe, Jeremy, Spenser Robinson, Andrew Sanderford, and Robert A. Simons. "Lease structures and occupancy costs in eco-labeled buildings." Journal of Property Investment & Finance 38, no. 1 (2019): 31–46. http://dx.doi.org/10.1108/jpif-07-2019-0098.

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Purpose The purpose of this paper is to investigate whether energy-efficient green buildings tend to provide net lease structures over gross lease ones. It then considers whether owners benefit by trading away operational savings in a net lease structure. Design/methodology/approach Empirical models of office leasing transactions in Sydney, Australia, with wider transferability supported by analysis of office rent data in the USA. Findings Labeled green buildings are approximately four to five times more likely than non-labeled buildings to use a net lease structure. However, despite receiving

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43

Cheng, C. S. Agnes, and Su-Jane Hsieh. "Value relevance of the earnings impact of lease capitalization." Advances in Accounting 17 (January 2000): 31–64. http://dx.doi.org/10.1016/s0882-6110(00)17005-1.

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44

Moretto, Enrico, and Giulio Tagliavini. "Pricing and net profit of operating lease." Managerial Finance 35, no. 10 (2009): 828–40. http://dx.doi.org/10.1108/03074350910984700.

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45

Amédée-Manesme, Charles-Olivier, Michel Baroni, Fabrice Barthélémy, and Mahdi Mokrane. "The impact of lease structures on the optimal holding period for a commercial real estate portfolio." Journal of Property Investment & Finance 33, no. 2 (2015): 121–39. http://dx.doi.org/10.1108/jpif-02-2014-0010.

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Purpose – The purpose of this paper is to demonstrate the impact of lease duration and lease break options on the optimal holding period for a real estate asset or portfolio. Design/methodology/approach – The authors use a Monte Carlo simulation framework to simulate a real estate asset’s cash flows in which lease structures (rent, indexation pattern, overall lease duration and break options) are explicitly taken into account. The authors assume that a tenant exercises his/her option to break a lease if the rent paid is higher than the market rental value (MRV) of similar properties. The autho

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Gurning, Febby Ayu Syahputri, Sonia Ritonga, Ardhia Meianti, and Maryam Batubara. "Analisis Manajemen Risiko Pengguna Sewa Guna Usaha (Leasing) di Indonesia." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 3, no. 3 (2022): 440–49. http://dx.doi.org/10.47467/elmal.v3i3.922.

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Leasing or leasing is actually an improvisation ofconventional legal system called leasing. Leasing company business in Indonesia is better known as leasing. Company main activities leasing is engaged in financing for the purposes of capital goods desired by customers. Financing here means if a customer needs capital goods such as heavy equipment, office equipment, cars by renting or buying on credit can be obtained from the leasing company. Leases are actually wider than understanding of lease purchase, because there is a business lease in the form of a finance lease (with option) and operati

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47

Gurning, Febby Ayu, Maryam Batubara, Purnama Ramadani Silalahi, Sonia Ritonga, and Ardhia Meianti. "Analisis Manajemen Risiko Pengguna Sewa Guna Usaha (Leasing) di Indonesia." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 3, no. 6 (2022): 988–95. http://dx.doi.org/10.47467/elmal.v3i6.957.

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Leasing or leasing is actually an improvisation ofconventional legal system called leasing. Leasing company business in Indonesia is better known as leasing. Company main activities leasing is engaged in financing for the purposes of capital goods desired by customers. Financing here means if a customer needs capital goods such as heavy equipment, office equipment, cars by renting or buying on credit can be obtained from the leasing company. Leases are actually wider than understanding of lease purchase, because there is a business lease in the form of a finance lease (with option) and operati

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48

Migliavacca, Alessandro, Mariacristina Uberti, Christian Rainero, and Luisa Tibiletti. "Financial and Accounting Approaches in Lease Appraisal." International Journal of Business and Management 13, no. 5 (2018): 13. http://dx.doi.org/10.5539/ijbm.v13n5p13.

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The determination of the residual debt at a given date of a lease agreement, when it occurs the case of insolvency or continuous arrears (i.e. an early termination, before the maturity of the lease plan), is often regulated by the contract, which fixes penalties and some kind of impairment reimbursement. Both the lessor and the lessee are required to calculate separately for the amount of the outstanding debt and the sum of the impairment reimbursement and of the penalties. In this paper, the authors propose a model for a precise quantification of the residual debt, the damage impairment and t

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Vodă, O., and D. C. Dragoș. "Public Land Lease vs Works Concession:." European Procurement & Public Private Partnership Law Review 16, no. 4 (2021): 270–83. http://dx.doi.org/10.21552/epppl/2021/4/4.

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Blatz, Robert E. "Leveraged Leasing and Economic Substance under Proposed I.R.C. §7701(o)." ATA Journal of Legal Tax Research 4, no. 1 (2006): 1–31. http://dx.doi.org/10.2308/jltr.2006.4.1.1.

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Resumen

In a “true lease,” the lessor reports rental income and deducts related business expenses. The lessee deducts his rental payments. The Commissioner, however, has on numerous occasions challenged purported lease agreements, arguing that a “sales” or “financing” transaction, rather than a “leasing” transaction, has actually occurred. When a lease is recharacterized as a sale, the lessee will be considered the owner of the leased property and, thus, lose the expense deduction for the rental payments, but have depreciation and other related expense deductions. The lessor will be treated as if he s

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