Xem 1-20 trên 63 kết quả Financial leasing
  • This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time if subsequent right restrictions require it

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  • a. A proprietorship, or sole proprietorship, is a business owned by one individual. A partnership exists when two or more persons associate to conduct a business. In contrast, a corporation is a legal entity created by a state. The corporation is separate and distinct from its owners and managers. b. In a limited partnership, limited partners’ liabilities, investment returns and control are limited, while general partners have unlimited liability and control.

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  • Information is the life-blood of decision making. While companies are willing to dedicate resources to advertising, marketing, and sales initiatives, they are often- times reluctant to devote the same to garnering accurate and timely financial in- formation to make business decisions. Very few executives and business owners will deny the value of building and maintaining reliable mechanisms for handling the financial data needs of the organization. However, actions often fall short of this intention.

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  • Buy low, sell high! That's the shortcut to a fortune, right? Wrong! It is just one of many loss-causing cliches that the crowd chants as they lose money year after year. There are many other do's on Wall Street that are really don't such as the neccessity of reading the financial pages and watching the evening TV business report so your are in touch with important developments in the economy and its leading inclustries

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  • In this chapter we examine various types of term debt as well as lease financing. After studying chapter 21, you should be able to: Describe various types of term loans and discuss the costs and benefits of each; explain the nature and the content of loan agreements, including protective (restrictive) covenants; discuss the sources and types of equipment financing; understand and explain lease financing in its various forms.

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  • Leasing is an important source of financing for companies of all sizes, and leasing introduces new possibilities for acquiring assets. This chapter considers the circumstances under which leasing makes sense and discusses other important financial management implications of leasing.

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  • The macroeconomic performance of individual countries varied markedly during the 2007–09 global financial crisis. While China’s growth never dipped below 6% and Australia’s worst quarter was no growth, the economies of Japan, Mexico and the United Kingdom suffered annualised GDP contractions of 5–10% per quarter for five to seven quarters in a row. We exploit this cross-country variation to examine whether a country’s macroeconomic performance over this period was the result of pre-crisis policy decisions or just good luck. The answer is a bit of both.

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  • Cùng tìm hiểu Types of leases; Tax treatment of leases; Effects on financial statements; Lessee’s analysis; Other issues in lease analysis;... được trình bày cụ thể trong "Bài giảng Management theory and practice Financial: Chapter 15". Mời các bạn cùng tìm hiểu để nắm bắt nội dung thông tin tài liệu.

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  • Chapter 16 decribes leasing and other equipment finance. After completing this unit, you should be able to: Explain the main features of finance leases and operating leases, understand the reasons for leveraged leases and cross-border leases, outline the accounting and tax treatment of leases in australia, calculate rentals for a finance lease, evaluate a finance lease from the lessee’s viewpoint,...

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  • In this chapter we examine various types of term debt as well as lease financing. After studying chapter 21, you should be able to: Describe various types of term loans and discuss the costs and benefits of each; explain the nature and the content of loan agreements, including protective (restrictive) covenants; discuss the sources and types of equipment financing; understand and explain lease financing in its various forms.

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  • Chapter 9 - Long-term liabilities. In the previous chapter, we discussed current liabilities. In this chapter we focus on long-term liabilities, primarily bonds. Parts A, B, and C deal with various aspects of bonds. Part D discusses other important long-term liabilities such as installment notes and leases.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 17 Leases was issued by the International Accounting Standards Committee in December 1997. It replaced IAS 17 Accounting for Leases (issued in September 1982). Limited amendments were made in 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 4 Determining whether an Arrangement contains a Lease was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in December 2004.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-15 Operating leases - Incentives was developed by the Standing Interpretations Committee and issued in December 1998.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-27 Evaluating the substance of transactions involving the legal form of a lease was developed by the Standing Interpretations Committee and issued in December 2001.

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  • This chapter describes accounting analysis of financing activities - both creditor and equity financing. Our analysis of creditor financing considers both operating liabilities and financing liabilities. Analysis of operating liabilities includes extensive study of postretirement benefits. Analysis of financing liabilities focuses on topics such as leasing and off-balance-sheet financing, along with conventional forms of debt financing.

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  • This chapter describes accounting analysis of financing activities - both creditor and equity financing. Our analysis of creditor financing considers both operating liabilities and financing liabilities. Analysis of operating liabilities includes extensive study of postretirement benefits. Analysis of financing liabilities focuses on topics such as leasing and off-balance-sheet financing, along with conventional forms of debt financing.

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  • Chapter 12 - Financial reporting for leases. After studying this chapter you will be able to understand: The structure of a lease, lessee’s incentives to keep leases off the balance sheet, the criteria used to classify leases on the lessee’s books, the financial statement effects of executory costs, residual values, purchase options and other aspects of lease contracts, the effects of capital lease versus operating lease treatment on the lessee’s financial statements,...

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  • In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some leases do not produce debtor/creditor relationships, but instead are accounted for as rental agreements.

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  • Tên tiếng anh: Financial Leasing Company I of Viet Nam Bank for Agriculture and Rural Development (ALCI) Thành lập: 7/9/1998. Trụ sở chính: số 4. đường Phạm Ngọc Thạch,phường Kim Liên, quận Đống Đa, Hà Nội. Chi nhánh tại: Hải Phòng, Quảng Ninh. Địa bàn hoạt động từ Huế trở ra. Lĩnh vực hoạt động: cho thuê máy móc, thiết bị và các động sản khác. Thời gian hđ là 70 năm kể từ ngày được cấp giấy phép hđ.

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