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Author : A. Thomas Nelson
Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Impact of Leases on Financial Analysis written by A. Thomas Nelson and published by . This book was released on 1963 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andrew Thomas Nelson
Publisher :
ISBN 13 :
Total Pages : 450 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Impact of Leases on Financial Analysis written by Andrew Thomas Nelson and published by . This book was released on 1962 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Charles W. Mulford
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (129 download)
Download or read book The Effects of Lease Capitalization on Various Financial Measures written by Charles W. Mulford and published by . This book was released on 2015 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The FASB, in conjunction with the International Accounting Standards Board, is currently in the planning stages of a project that would revise SFAS 13, Accounting for Leases. What is proposed is that leases that are presently accounted for as operating leases, that is, those leases that do not meet the current requirements for on-balance-sheet treatment, would be accounted for as capital leases and brought onto the financial statements. For companies that use a significant amount of operating leases to finance operations, the financial statement impact could be far-reaching, including material effects on various measures of profitability, financial leverage, debt coverage and cash flow.In this article, we look at the retail industry, an industry that uses operating leases extensively, to evaluate how certain key measures of financial performance and position might be affected by the capitalization of operating leases. Among the findings are an increase in EBITDA, though reductions in income from continuing operations and earnings per share. Financial leverage is increased and debt coverage measures are reduced. Measures of profitability, such as return on assets and return on equity are reduced. Finally, we find an increase in operating cash flow and free cash flow.
Author : E. Chandraiah
Publisher : Concept Publishing Company
ISBN 13 : 9788180690358
Total Pages : 360 pages
Book Rating : 4.6/5 (93 download)
Download or read book Evaluation Of Lease Financing written by E. Chandraiah and published by Concept Publishing Company. This book was released on 2004 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis Performance Of Leasing Companies In India In The Context Of Regulatory Requirements. Impact Of Lease Financing And How Factors Have Adversely Affected The Lease Market. Evaluates Select Lease Companies, Cost Of Leasing, Use Of Leasing To Finance Capital Assets Etc. Useful For Researchers, Financial Analysis, Policy Makers.
Author :
Publisher : GRIN Verlag
ISBN 13 : 3668030979
Total Pages : 21 pages
Book Rating : 4.6/5 (68 download)
Download or read book Accounting for leases. Analysis of the IAS 17 and its impact written by and published by GRIN Verlag. This book was released on 2015-08-14 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2014 in the subject Business economics - Investment and Finance, grade: 2,7, University of applied sciences, Munich, language: English, abstract: Leasing is nowadays an established part of the economy as an investment alternative. These figures are promising for the German market, but also comparable with the US. There the share of the investment market accounted for by leasing remained at over 30 percent for years. Due to the financial crisis this rate decreased, but it's rising again. In spite of the crisis leasing expanded its top position as an alternative to the classic bank loans over the past 50 years. Recognized as key engine of innovations, it even assures sufficient financial cushion for investments and contributes to growth dynamics in economies. But what exactly is leasing? There is no generally applicable definition of leases, but in its simplest form, it can be described as provision of access to finance. Leasing object can be anything as classical as machines or real estates, but also intangible assets as software or trademark rights. Leases are an important instrument of accounting policies for entities. In many sectors appropriate equipment is not bought, but leased. Therefore and because of the globalization of capital markets an increasing convergence of accounting standards worldwide is accelerated. The progress toward attaining a global financial reporting framework is focused, and many significant steps have been taken. One of them is the Exposure Draft ED/2013/6. The ambition of it was to guarantee transparency of financial statements as source of information for their readers of financial statements who can be managers, investors, financial auditors but also a big range of stakeholders. Reasons for revising was that the lease accounting model has continually met with criticism. Objective of the following term paper is to provide an overview of the current lease accounting standard.
Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : Rolf Uwe Fuelbier
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (129 download)
Download or read book Impact of Lease Capitalization on Financial Ratios of Listed German Companies written by Rolf Uwe Fuelbier and published by . This book was released on 2008 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The separation of leases into operating and finance leases for accounting purposes can result in incentives to favor operating lease contracts, since they avoid on-balance-sheet debt. The IASB and FASB are conducting a long-term joint project on leasing, following the G4 1 group's research on possible improvements to lease accounting. One alternative is to treat all leases in a manner similar to today's finance leasing. Our simulation results for Germany show notable changes in a variety of financial ratios, especially for assets and liability relations, which may trigger management with incentives to dampen these effects. Of note for standard setters, the effects of operating lease capitalization should not be overstated. Only minor effects can be observed for profitability ratios and market multiples often used for valuation purposes. Moreover, most industries remain almost unaffected and the relative ratio-based ranking of all sample companies does not change much. Additionally, we observe that the common Creditstats model yields somewhat comparable results.
Author : Gerald I. White
Publisher : John Wiley & Sons
ISBN 13 : 0471375942
Total Pages : 786 pages
Book Rating : 4.4/5 (713 download)
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Author : Paul F. Anderson
Publisher :
ISBN 13 :
Total Pages : 422 pages
Book Rating : 4.3/5 (129 download)
Download or read book Financial Aspects of Industrial Leasing Decisions written by Paul F. Anderson and published by . This book was released on 1977 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David W. Young
Publisher : John Wiley & Sons
ISBN 13 : 0787972932
Total Pages : 606 pages
Book Rating : 4.7/5 (879 download)
Download or read book Management Accounting in Health Care Organizations written by David W. Young and published by John Wiley & Sons. This book was released on 2004-01-16 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting in Health Care Organizations offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.
Author : K. V. Peasnell
Publisher :
ISBN 13 : 9781850110408
Total Pages : 40 pages
Book Rating : 4.1/5 (14 download)
Download or read book Off-balance sheet financing written by K. V. Peasnell and published by . This book was released on 1988 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mehmet Huseyin Bilgin
Publisher : Springer
ISBN 13 : 3319541129
Total Pages : 450 pages
Book Rating : 4.3/5 (195 download)
Download or read book Regional Studies on Economic Growth, Financial Economics and Management written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2017-04-13 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents selected papers from the 19th Eurasia Business and Economics Society (EBES) Conference held in Istanbul. Its primary emphasis is on showcasing the latest empirical research on social change, sustainable development and the management of public and private organizations in emerging economies. The respective articles also address more specialized and related topics such as financial risk tolerance, international strategic partnerships, female labor force participation, human capital dynamics, and economic integration, among others.
Author : A.C.C. Herst
Publisher : Springer Science & Business Media
ISBN 13 : 9400956401
Total Pages : 291 pages
Book Rating : 4.4/5 (9 download)
Download or read book Lease or Purchase written by A.C.C. Herst and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript.
Author : Robert William Parry
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (327 download)
Download or read book The Effects of Lease Capitalization on the Debt Ratios of Selected Pennsylvania Cities written by Robert William Parry and published by . This book was released on 1979 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Chris Boobyer
Publisher : Euromoney Books
ISBN 13 : 9781855649859
Total Pages : 508 pages
Book Rating : 4.6/5 (498 download)
Download or read book Leasing and Asset Finance written by Chris Boobyer and published by Euromoney Books. This book was released on 2003 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.
Author : Katrina Avila Munichiello
Publisher : Tuttle Publishing
ISBN 13 : 9780804848992
Total Pages : 256 pages
Book Rating : 4.8/5 (489 download)
Download or read book A Tea Reader written by Katrina Avila Munichiello and published by Tuttle Publishing. This book was released on 2017-03-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author : Cédric Planner
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (114 download)
Download or read book The Effect of Capitalizing Operating Leases on US-Based Retail Companies written by Cédric Planner and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: After ten years of developing a new accounting standard for leases, the FASB issued ASC 842 on February 25th, 2016 to improve transparency and comparability of financial statements across companies. The following paper investigates the effect of capitalizing operating leases onto the balance sheet of US-based retail companies. As a basis, the author will present and elaborate on the theoretical fundamentals of the newly established standard ASC 842 through various sources of literature in order to afterwards establish a comprehensive research design. As a result of the research design, an empirical analysis will be conducted using various financial information from Form 10-K documents of each company within the sample to examine the effect of capitalizing operating leases on key financial metrics. According to the results, the paper justifies that capitalizing operating leases onto the balance sheet of US-based retail companies has the potential to create more transparency and comparability, but it will take some time. Furthermore, the results show that the capitalization of operating leases onto the balance sheet has a significant impact on key financial metrics. This impact will manifest itself in the form of individual companies needing to re-negotiate their debt or remuneration contracts.
