|
|
|
|
|
|
Michael Jacobs, Jr.
The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of...
ver más
|
|
|
|
|
|
|
|
|
|
|
Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yusni Husain,Heince Wokas
Pág. 1 - 10
PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease r...
ver más
|
|
|
|
|
|
|
|
|
|
|
Anastasiya Valerievna Ryabchenko,Elena Vladimirovna Shmatova,Victoria Yuryevna Pazderova,Ruslan Aslancherievich Tkhagapso,Fatima Teuchezhevna Khot
Pág. 225 - 232
Rental transactions play a very prominent role in property relations of many Russian enterprises and vary widely. Along with traditional rental services, their new forms also continue to develop in recent years, which is first of all leasing. However, in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mattheus Theodorus Mey
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca...
ver más
|
|
|
|
|
|
|
|
|
|
|
Tim Kizirian, Tim Heinze, Wallace Leese, Samir Nissan, Paule Pobloske
The current paper focuses on internal controls in the income producing real estate industry. The industry is unique in that most revenue is generated from contractual lease agreements. Since the revenue cycle is a principal area of waste, fraud and abuse...
ver más
|
|
|
|
|
|