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Zur Reform des IAS 17 : ist der Right-of-Use-Approach dem Risk-Reward-Approach überlegen?

Hartmann-Wendels, Thomas - In: Leasing : Wissenschaft & Praxis 8 (2010) 1, pp. 39-52

IASB und FASB haben im März 2009 das Diskussionspapier "Leases-Preliminary Views" vorgelegt. Nach den Vorstellungen der Boards wird eine völlige Neukonzeption der Leasingbilanzierung angestrebt. Das Diskussionspapier beschäftigt sich ausschließlich mit der Leasingnehmer-Bilanzierung,...

Persistent link: https://www.econbiz.de/10009704919

Factors shaping the future of leasing in Poland : the role of external shocks, regulations, and emerging technologies

Radlo, Mariusz-Jan; Szczech-Pietkiewicz, Ewelina; … - In: International journal of management and economics 60 (2024) 1, pp. 22-32

This study aims to identify and evaluate the key trends in the leasing sector in Poland from the perspective of both … executives of leasing businesses in Poland and among representatives of the Polish Leasing Association enabled us to determine … the following list of contemporary trends that are relevant to the leasing sector: the circular economy, the sharing …

Persistent link: https://www.econbiz.de/10014503197

Financial leasing in Albania and the impact that internal factors of a SME would have on the probability to be financed by lease

Lubonja, Fatjola; Gjylameti, Blerina; Kurti, Sllavka - In: Central European economic journal 6 (2019) 53, pp. 189-198

the most discussed topics in the business world (World Bank, 2014; IFC, 2010). Financial leasing is a midterm financial … leasing in Albania started in 2001, this form of business financing has experienced difficulties in spreading, getting … the first leasing companies, this financing option continues to be used at a low scale by businesses and individuals and …

Persistent link: https://www.econbiz.de/10012303187

Why do unsuccessful companies survive? : U.S. airlines, aircraft leasing, and GE : 2000-2008

Dissanaike, Gishan; Jayasekera, Ranadeva; Meeks, Geoffrey - In: Business history review 96 (2022) 3, pp. 615-642

Persistent link: https://www.econbiz.de/10013469939

Loss given default in SME leasing

Kaposty, Florian; Klein, Philipp; Löderbusch, Matthias; … - In: Review of managerial science : RMS 16 (2022) 5, pp. 1561-1597

Persistent link: https://www.econbiz.de/10013457777

Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10013552430