Search Results - subject:"residual value"

ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS”

Străoanu, Boni - In: Romanian Economic Business Review 4 (2009) 2, pp. 73-82

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),...

Persistent link: https://www.econbiz.de/10008513144

Hedging residual value risk using derivatives

Prado, Sylvain Michael - EconomiX, Université Paris Ouest-Nanterre la Défense … - 2009

capital value from resale of the asset. We propose a model to hedge residual value risk using the Gaussian copula methodology …. After discussing residual value risk and credit risk modelization, a new derivative product is introduced and analyzed; the …

Persistent link: https://www.econbiz.de/10008479210

The European used-car market at a glance: Hedonic resale price valuation in automotive leasing industry

Prado, Sylvain M. - In: Economics Bulletin 29 (2009) 3, pp. 2086-2099

impacted by the forecasted resale price of the asset (residual value). We apply the Hedonic methodology to European auto lease … calculated on two vehicle versions (Audi A4 & Ford Focus) allowing a comparison of market depreciation patterns and residual … value risks. …

Persistent link: https://www.econbiz.de/10008562964

Reverse supply chain management in consumer electronics : an Indian perspective

Das, Debadyuti; Chaudhari, Rohit - In: International journal of logistics systems and management 20 (2015) 3, pp. 348-369

Persistent link: https://www.econbiz.de/10011393059

Building and Managing Facilities for Public Services

Bennett, JOhn; Iossa, Elisabetta - Centre for Market and Public Organisation (CMPO), … - 2005

We model alternative institutional arrangements for building and managing facilities for provision of public services, including the use of the Private Finance Initiative (PFI), by exploring the effects on innovative investment activity by providers. The desirability of bundling the building and...

Persistent link: https://www.econbiz.de/10005577231

Lease and service for product life‐cycle management: an accounting perspective

Qian, Wei; Burritt, Roger - In: International Journal of Accounting & Information Management 19 (2011) 3, pp. 214-230

asset depreciation, residual value and cost of leasing and proposes methods to incorporate these concepts into the “closed … residual value of the product (i.e. recoverable value to the producer/lessor). Such changes reduce the cost of leasing to the …

Persistent link: https://www.econbiz.de/10014759164

The Incidence of Risk Factors on Establishing the Rental Payment by the Lessors

Maria – Andrada GEORGESCU - In: Economics and Applied Informatics (2011) 2, pp. 23-26

establishing of periodic rental payments, two types of risks were identified: the credit risk and the residual value risk. The …

Persistent link: https://www.econbiz.de/10010858423

How to Perform Discounted Cash Flow Valuation?

Sławomir, Janiszewski - In: Foundations of Management 3 (2011) 1, pp. 81-96

Within the last few decades the quickly accelerating globalization processes contributed to rapid increase in the value of the global capital markets, and mergers and acquisitions transactions. This implicated the rising importance of methodologies that enable investors to efficiently value the...

Persistent link: https://www.econbiz.de/10011009052

Value of Irrigation Water in Guadalquivir Basin (Spain) by Residual Value Method

Berbel, Julio; Mesa-Jurado, M.; Pistón, Juan - In: Water Resources Management 25 (2011) 6, pp. 1565-1579

This paper presents an application of residual value techniques to the economic analysis of irrigation water at the … with alternative method findings. The average residual value in the basin is 0.31 €/m<Superscript>3</Superscript> and … according to the to Residual Value Method, the distribution of total Gross Value Added (GVA) of irrigated land is distributed …

Persistent link: https://www.econbiz.de/10010997977

Lease and service for product life-cycle management: an accounting perspective

Qian, Wei; Burritt, Roger - In: International Journal of Accounting and Information … 19 (2011) September, pp. 214-230

Persistent link: https://www.econbiz.de/10009320939