Buscar
Mostrando ítems 1-10 de 93
The impact of IFRS 16 on the lessees’ valuation: experimental evidence of the impact of lease accounting principles on analysts’ assessment of lessees’ financial position and performance
(2019-04-29)
Purpose: Until 1983 companies have not recognized any leased asset or any lease liability. From 1984 until 2018, while the IAS 17 was effective, companies recognized only finance lease assets and the respective liability. ...
FICASAC: Fideos en casa S.A.C.
(Universidad ESAN. ESAN EdicionesPE, 2006-06-30)
Faced with the imminent entry of the industry leader into the market where Ficasac operates, themanagement of this company met to analyze and ultimately approve the convenience of expandingthe product line. However, during ...
FICASAC: Fideos en casa S.A.C.
(Universidad ESAN. ESAN EdicionesPE, 2006-06-30)
Faced with the imminent entry of the industry leader into the market where Ficasac operates, themanagement of this company met to analyze and ultimately approve the convenience of expandingthe product line. However, during ...
Falta de leasing financiero y la renovación de los activos en la empresa de transportes Aragón SAC de Puerto Maldonado periodo 2016.
(Universidad Andina del Cusco, 2016)
La presente investigación se elabora con la finalidad de determinar la solución al problema planteado: “Cual es la relación que existe entre la Falta de Leasing Financiero y la renovación de los activos en la empresa de ...
La implementación del Lease Back y su incidencia en el desarrollo económico - financiero en la empresa Riego Nor SAC en la ciudad de Chepen 2014.
(Universidad Nacional de Trujillo, 2016)
A incidência do ICMS sobre a entrada de mercadoria importada do exterior mediante operação de arrendamento mercantil (leasing)
(Universidade Federal do Rio de JaneiroBrasilFaculdade Nacional de DireitoUFRJ, 2019)
Obligaciones a cargo del locatario en el contrato de leasing habitacional con destino a la vivienda familiar, que no guardan relacion con su calidad de tenedor
(Departamento de Derecho Comercial, 2015-07-04)
El contrato de leasing habitacional con destino a la vivienda familiar, se implementó en Colombia desde hace más de una década, siendo de mucha utilidad para el desarrollo de la economía del País, en especial para la ...
IFRS 16: o impacto nas empresas listadas no novo mercado da B3
(2020)
Objetivo – Este estudo pretende verificar se as empresas registradas no Novo Mercado da B3 anteciparam voluntariamente a divulgação dos efeitos esperados decorrentes da aplicação da norma IFRS 16 (CPC 06 R2), que trata dos ...
Viabilidade econômica de plantio de soja verão e milho safrinha para o Sul do MS no sistema de arrendamento
(2017-01-01)
Soybean cultivation in first season and corn in the second season, currently represent the main crop succession system used in Brazil. However, it is necessary to know the behavior of prices paid to farmers and production ...
Leases of low-value assets: how are companies and jurisdictions approaching the lack of guidance in IFRS 16?
(2022-07)
This research investigates how entities address the absence of a definition for low-value assets in IFRS 16. We developed four strategies to collect and analyze data. First, we performed a content analysis on the comment ...