Introduction To Leasing
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Introduction To Leasing
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Author : Samuel James Lee
language : en
Publisher:
Release Date : 1965
Introduction To Leasing written by Samuel James Lee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with categories.
Introduction To Lease Financing
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Author : Rajas Parchure
language : en
Publisher:
Release Date : 1985
Introduction To Lease Financing written by Rajas Parchure and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business enterprises categories.
The Economic Significance Of Leasing
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Author : Andre Horst Grabowski
language : de
Publisher: GRIN Verlag
Release Date : 2011
The Economic Significance Of Leasing written by Andre Horst Grabowski and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
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
Practical Introductions To Leasing Understanding The Leasing Industry
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Author :
language : en
Publisher:
Release Date : 1995
Practical Introductions To Leasing Understanding The Leasing Industry written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Lease and rental services categories.
A Dissertation On The History Of The Lease
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Author : Robert Hunter
language : en
Publisher:
Release Date : 1860
A Dissertation On The History Of The Lease written by Robert Hunter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1860 with categories.
Leasing And Asset Finance
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Author : Chris Boobyer
language : en
Publisher: Euromoney Books
Release Date : 2003
Leasing And Asset Finance written by Chris Boobyer and has been published by Euromoney Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.
Practical Introductions To Leasing Accounting And Tax Review
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Author :
language : en
Publisher:
Release Date : 1995
Practical Introductions To Leasing Accounting And Tax Review written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Lease and rental services categories.
Leasing Finance
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Author : Tom Clark
language : en
Publisher:
Release Date : 1985
Leasing Finance written by Tom Clark and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Finance categories.
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.
Practical Introductions To Leasing The Dynamics Of The Leasing Industry
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Author :
language : en
Publisher:
Release Date : 1995
Practical Introductions To Leasing The Dynamics Of The Leasing Industry written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Lease and rental services categories.
Practical Introductions To Leasing Financial Reporting Considerations For Leases
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Author :
language : en
Publisher:
Release Date : 1995
Practical Introductions To Leasing Financial Reporting Considerations For Leases written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Lease and rental services categories.
