Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...

The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems. The core of risk management in the P2P platform is to improve the quality of the docking assets. Therefore, the purpose of this...

This article deals with leasing in general and its two forms, operative leasing and financial leasing, are also compared. The advantages of leasing are also described. Both forms of leasing arecalculated at examples in this article.The use of leasing in practice can be seen there. The results of...

В статье рассматриваются перспективы развития автомобильной промышленности в Российской Федерации в направлении формирования автомобильных кластеров с...

Subject of the article is the analyses of the selected critical issues regarding performance of franchising, distribution and financial leasing in the light of recent developments in Serbian contract law. After adoption of the Law on Financial Leasing and preparation of the Draft Civil Code of...

Исследованы теоретические особенности финансового лизинга, определено современное состояние, проблемы развития и актуальные направления его практического...

Розглянуто основні характеристики фінансового лізингу як інструменту залучення інвестиційних ресурсів на підприємствах з метою визначення перспектив його...

Theoretical specific features of financial leasing are examined, the current state, the problems of development and actual directions of its practical application are identified.

Выявлены виды финансовых услуг, связанных с формой приобретения основных средств. Рассмотрены варианты покупки объекта основных средств через прямое...

It has been determined that application of methodological references State of the (standard) of accounting 14 “Lease” for calculating leasing payments leads to groundless rising of leasing payee expenses, so they don’t facilitate leasing in Ukraine.

Статья посвящена изучению сущности, содержания и функций лизинга в системе экономических отношений хозяйствующих субъектов. Проведен анализ правового и...

Выявлены виды финансовых услуг, связанных с формой приобретения основных средств. Рассмотрены варианты покупки объекта основных средств через прямое...

Credit for investments that pay back in the medium to long term (three to five years or longer) is in short supply in rural areas. Credit unions and microfinance institutions (MFIs), which generally have better outreach than commercial banks in rural areas, typically provide only short-term...

One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its own „philosophy”: It’s not ownership of the assets but their effective use is the one leading to profit. The key aspect is the proper use of capital resources: the...

Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor),...

The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no exception from the

Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor),...

Leasing is an important source of medium and long-term financing in developed economies and also in countries with transition economies because leasing is an economically-efficient solution to the question of asset acquisition. Leasing is particularly important in financing to small and...

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

Financial leasing is prevalent in many projects in the oil and energy industries. Examples are tariff payments in existing pipelines, processing tariffs, leasing of rigs and leasing of LNG transportation ships. A common mistake among oil companies in such settings is to treat financial leasing...

,

Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts

The purpose of this chapter is the investigation of financial sector progress in Serbia toward European integration. The domestic financial sector developed very fast in the last decade after establishing a contemporary institutional framework and opening to foreign investors. Banking was the...