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The protection of indigenous peoples' lands from oil exploitation in emerging economies /Wawryk, Alexandra Sophia. January 2000 (has links) (PDF)
Thesis (Ph.D.)--University of Adelaide, Dept. of Law, 2001. / Bibliography: leaves 651-699.
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K3 vs IFRS : Ett val för företag med väsentlig andel leasing / K3 vs IFRS : A choice for companies with a substantial proportion of leasesSöderström, Maja, Stadin, Alexandra January 2018 (has links)
Koncerner som redovisar enligt IFRS ska från och med 1 januari 2019 tillämpa den nya leasingstandarden IFRS 16. Den traditionella och vedertagna uppdelningen av leasing har länge varit operationell och finansiell leasing. Den nya standarden innebär emellertid att uppdelningen mellan operationell och finansiell leasing försvinner. Istället ska företag enligt IFRS 16 redovisa merparten av sin leasing som en tillgång och en skuld på balansräkningen. K3 regelverket använder däremot fortfarande uppdelningen i de två olika kategorierna där ett operationellt leasingavtal likställs med ett hyresavtal och finansiell leasing med ett lånefinansierat förvärv. Ett moderföretag som tillämpar K3 regelverket kan välja att istället frivilligt tillämpa IFRS vid upprättande av sin koncernredovisning. Skillnaden i klassificering och redovisning av leasingavtal mellan de olika regelverken leder till att de finansiella rapporterna påverkas på olika sätt. Dessa skillnader påverkar företags nyckeltal, vilka ofta är relevanta mått och beslutsunderlag för företags olika intressenter såsom investerare och långivare. Syftet med studien är att undersöka vilket av de två regelverken K3 eller IFRS som en företagsledare kommer välja att tillämpa vid upprättande av koncernredovisning, om företaget är ett stort onoterat moderföretag med väsentligt värde i leasade tillgångar. Syftet är även att undersöka vilket regelverk som är mest förmånligt att tillämpa utifrån vilka effekter det medför på företagets redovisning och nyckeltal, med hänsyn tagen även till investerare och kreditgivare. För att kunna undersöka detta krävs en jämförelse av de två regelverken, vilket i denna studie görs med hjälp av konstruerade typfall som applicerar väsentliga lagrum och normer från respektive regelverk. Typfallen analyseras med stöd av IASBs kvalitativa egenskaper samt väsentliga nyckeltal och ekonomiska teorier. Resultatet av studien visar att när ett företag som redovisar operationell leasing enligt K3, tillämpar IFRS istället, förändras nyckeltalen på ett sätt som är ofördelaktigt för företaget. Således är slutsatsen att ett företag som redovisar operationell leasing kommer att välja att tillämpa K3 som regelverk vid upprättande av koncernredovisning. Om ett företag som redovisar finansiell leasing enligt K3, tillämpar IFRS istället, förändras nyckeltalen i princip inte alls. Ett företag som redovisar finansiell leasing kommer enligt vår slutsats istället välja att upprätta koncernredovisning enligt IFRS, eftersom nyckeltalen inte förändras men IFRS medför ökad legitimitet. Resultatet visar även att om ett företag som redovisar operationell leasing enligt K3, med ett avtal som löper under 12 månader, istället tillämpar IFRS, förändras nyckeltalen inte alls, eftersom leasingen redovisas på samma sätt enligt båda regelverken. Även vid detta scenario är slutsatsen att ett företag kommer välja att redovisa enligt IFRS i sin koncernredovisning, för att få ökad legitimitet. Utöver detta har vi i studien även kommit fram till att IFRS överlag visar en mer rättvisande bild av företags leasade tillgångar i de finansiella rapporterna, eftersom den redovisas enligt den ekonomiska innebörden före den juridiska formen. / January 1 2019, companies who are reporting according to IFRS will apply the new lease standard IFRS 16. The traditional and more commonly recognized form of leases has long been operating and financial leases. The new standard implicates that the split between operating and financial leases disappears, and companies should rather account for leased assets as an asset and a liability in their balance sheet. The legal framework K3, on the other hand, still separates them in two different categories, were an operating lease is equated with a rental agreement and financial lease is equal to a leveraged acquisition. A parent company that applies the K3 regulation may choose to apply IFRS voluntarily when preparing its consolidated financial statements. The difference between the classification and accounting of leasing contracts in the two different frameworks causes the financial statements to be affected differently. These differences are directly affecting the companies financial ratios, which are often relevant measures in decision making for companies' different stakeholders such as investors and lenders. The purpose of this study is to examine which of the two financial frameworks K3 or IFRS a business leader will choose to apply when establishing its consolidated financial statements, if the company is a large unlisted parent company with substantial value of its assets being leased. The purpose is also to examine which financial framework is most beneficial to apply based on the effects it entails on the company's accounting and key ratios, also considering investors and lenders. The result of this study shows that when a company reporting operating lease accounting according to K3, is reporting according to IFRS instead, its financial ratios are changed in an unfavorable way. The conclusion is that a company that is utilizing operating leases will choose to apply K3 as financial framework, when establishing its consolidated financial statements. If a company that is using financial leases applies IFRS instead of K3 its financial ratios are barely affected. A company who is using financial leasing will rather choose to use IFRS when establishing its consolidated financial statements, since the financial ratios don’t change and IFRS entail for increased legitimity. The results also show that if a company who is reporting operating lease according to K3, with a contract that last 12 months, applies IFRS instead of K3, its financial ratios don’t change, since the lease is accounted for in the same way between the two different frameworks. The conclusion for this scenario shows that a company will choose to report in accordance with IFRS in its consolidated financial statements. We also conclude that IFRS is showing a more fair presentation of companies leased assets in their financial reports, because the accounting is in accordance with substance over form.
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‘n Kritiese ontleding van die inkomstebelastinghantering van voortydige beeindigingsboetes ingevolge huurooreenkomsteBadenhorst, David Frederick 03 1900 (has links)
Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Leases are common phenomena in the South African and international business arena. Leasing is a popular and often cheaper method to obtain the use of property without the property being acquired. Included in property is immovable, movable, tangible and intangible property.
The premature termination of lease agreements are also a common phenomenon in the South African and international business arena. When a lease is terminated prematurely, it is currently the practice that the person who terminates the lease agreement has to pay a termination penalty to the other party of the lease agreement. A lease agreement can however be terminated by either the lessee or the lessor.
When both the paying and receiving parties assess their income tax liabilities, they may be confronted with the issue of how the payment or receipt of the termination penalty should be treated for income tax purposes. In practice there currently exists uncertainty whether the penalty should be treated as revenue- or capital in nature. The nature of this penalty depends on the background facts and must be judged individually on the basis of the guidelines approved by the courts laid down with respect to the issue of income versus capital.
For this issue to be satisfactorily answered, the income tax treatments of lease termination penalties in Australia, Canada and the United States of America are investigated. The purpose of this study is to find guidelines, tools and principles to be used in a South African context, which may lead to the efficient and careful handling of lease termination penalties for South African tax purposes. The treatment of a lease termination penalty under current South African tax legislation is also studied. / AFRIKAANSE OPSOMMING: Huurooreenkomste is alledaagse verskynsels in die Suid-Afrikaanse en internasionale sakesektor. Dit is gewilder en dikwels goedkoper vir besighede om eiendom te huur, eerder as om dit te koop, om sodoende die gebruik van die eiendom te bekom. Ingesluit by eiendom wat gehuur word is onroerende-, roerende-, tasbare- en ontasbare eiendom.
Die voortydige beëindiging van huurooreenkomste is ook „n alledaagse verskynsel in die Suid-Afrikaanse en internasionale sakesektor. Waar ‟n huurooreenkoms voortydig beëindig word, is dit tans die praktyk dat die persoon wat die huurooreenkoms beëindig „n beëindigingsboete moet betaal aan die ander party in die huurooreenkoms. Die huurooreenkoms kan egter deur óf die huurder óf die verhuurder beëindig word.
Wanneer beide die betalende party en die ontvangende party se inkomste-belastingaanspreeklikhede bereken word, kan hulle gekonfronteer word met die vraag oor hoe om die betaling of ontvangste van die beëindigingsboete vir inkomstebelasting-doeleindes te hanteer. Daar bestaan tans in die praktyk onsekerheid of die betaling of die ontvangste van hierdie beëindigingsboete kapitaal of inkomste van aard is. Die vraag of die betaling of ontvangste inkomste of kapitaal van aard is, hang dikwels af van die agtergrondfeite en moet elkeen individueel beoordeel word aan die hand van die riglyne wat reeds deur die howe neergelê is rondom inkomste teenoor kapitaal.
Ten einde die vraagstuk bevredigend te beantwoord, word ondersoek ingestel na die inkomstebelastinghantering van beëindigingsboetes in Australië, Kanada en die Verenigde State van Amerika. Die doel van hierdie ondersoek is om potensiële riglyne, hulpmiddels of beginsels te identifiseer wat binne ‟n Suid-Afrikaanse konteks toegepas kan word en wat kan lei tot die effektiewe en deurdagte hantering van beëindigingsboetes vir Suid-Afrikaanse inkomstebelastingdoeleindes. Verder word die inkomstebelastinghantering van beëindigingsboetes ingevolge huidige bestaande Suid-Afrikaanse inkomstebelasting-wetgewing ondersoek.
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Liquidity characteristics of commercial real estate leasesPretorius, Frederik Izak Hendrik. January 1998 (has links)
published_or_final_version / Real Estate and Construction / Doctoral / Doctor of Philosophy
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A review of the application of real options theory to commercial real estate leasesSinger, Timo. January 2002 (has links)
published_or_final_version / Real Estate and Construction / Master / Master of Science in Real Estate and Construction
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A marketing plan for Hong Kong Housing Authority in letting commercialtenanciesTang, Kwok-wai., 鄧國偉. January 1985 (has links)
published_or_final_version / Management Studies / Master / Master of Business Administration
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The format effects of operating lease disclosures on the quality of decision-making by non-professional investorsHughes, Mark, n/a January 2003 (has links)
The recent proposal by the Group of Four Plus One to modify the accounting
treatment of operating leases has attracted considerable comment. However, a review
of the publicly available submissions to this proposal reveals that no one has
addressed the issue in terms of the primary objective of general purpose financial
reports, that is, to provide decision useful information to non-professional investors.
This thesis seeks to redress this gap by providing some evidence of the ability of nonprofessional
investors to evaluate operating leases as they are presented according to
current accounting standards and alternative presentation formats.
The thesis reports the results of an experiment carried out on surrogates for nonprofessional
investors. The main finding is that the vast majority of subjects were
unable to evaluate operating lease information when it was disclosed in the notes,
rather than reported in the body of the Statement of Financial Position. Subjects
consistently relied on reported figures and seemed unable to incorporate information
presented in the notes to the financial reports, even when the links between the notes
and the reported figures were made more obvious than is currently the case.
The finding has a number of implications. It would appear that the existing accounting
treatment of operating leases is the source of a structural information asymmetry, as a
substantial proportion of users were unable to evaluate information relating to
operating leases. This information asymmetry should be removed for reasons of
economic efficiency. The recent withdrawal by non-professional investors from
equity markets shows that non-professional investors will react strongly if they start to
doubt the ability of general-purpose financial reports to provide them with decision
useful information.
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An Examination of the Implications of the Exposure Draft "Leases" on Retail CorporationsMcLean, Lacey A. 01 January 2011 (has links)
The release of the Exposure Draft Leases by the Financial Accounting Standards Board in August 2010 has brought about much discussion regarding the proposed treatment for lease accounting. The changes proposed include the capitalization of operating leases by lessees, which are currently regarded as off-balance sheet financing. When the proposed changes take place, industries that have substantial off-balance sheet leases currently, such as the retail industry, will face significant adjustments for assets and liabilities, as well as changes in their income statement. This paper quantifies these changes in the retail industry and examines the effect of these changes on each firm’s current debt covenant agreements.
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A comparative study of tenant mix between shopping centres in residential buildings and office buildings /Lai, Yuen-kwan. January 2008 (has links)
Thesis (M. Hous. M.)--University of Hong Kong, 2008. / Includes bibliographical references (leaf 82-85)
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Die altrömische Miete ihre Zusammenhänge mit Gesellschaft, Wirtschaft, und staatlicher Vermögensverwaltung.Kaufmann, Horst. January 1964 (has links)
Habilitationsschrift--Frankfurt am Main. / Includes bibliographical references.
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