Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is hkely to change with the publication of FRS 5. This study conducts a prospective analysis of the effects of such a change. The potential magnitude of the impact of lease capitalisation upon individual users' decisions, market valuations, company cash flows, and...

Taking into account the fact that almost most Ukrainian companies apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they required to IFRS 16 Leases. This standard has its own requirements for both accounting and disclosure in notes financial statements. Disclosure is a mandatory requirement entities. allows users of statements assess actual state enterpr...

The utilization of artificial intelligence (AI) has facilitated the automation drone control, which includes management navigation and movement. This application can be accomplished through several methods, including GPS tracking, computer vision, machine learning algorithms. Drones exhibit a distinctive combination spatial coverage resolution, rendering them indispensable for land survey mappi...

This article discusses the implementation of concept hybrid contracts in product ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. aimed to find out contract IMBT products was conducted using qualitative research method. The data this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used cond...

In recent years, the number of local government financing vehicles in China has been increasing, scale development expanding rapidly, and methods used have also increasing. At present, bank loans are still main channels, but lease mode become one important ways for to obtain financial access. This paper mainly studies lease-debt relationship Chinese vehicles, selects unbalanced panel data 1435 ...