Under a finance lease (versus an operating lease) which of the lessee's financial ratios will be higher?A. Asset turnover.B. Return on equity.C. Debt/equity. 正确答案:C 分享到: 答案解析: The debt/equity ratio will be higher because the finance lease requires the creation of a long-...
aTo complete your registration, check your qq.cominbox for an email from verify@nexon.net. 要完成您的注册,检查您的qq.com inbox电子邮件从verify@nexon.net。[translate] aImpact of Operating Lease versus Capital Lease: 营业租赁的冲击对资金契约:[translate]...
Second, this study finds that the associations between operating leases versus finance leases and credit ratings are not substantially different. However, when operating lease disclosures are less reliable, this study finds that operating leases are not associated with credit ratings and that the risk ...
How do the criteria for determining whether a lease qualifies as a finance (capitalized) lease differ between IFRS and U.S. GAAP? Discuss the advantages and disadvantages of leasing a building versus purchasing one. What are the differences, including timing issues, between cash b...
For accounting purposes, a capital lease (sometimes called a "finance lease") is reflected on the company's balance sheet as an asset, with a value determined by the regulations for setting acost basisfor the asset. Capital lease payments reduce the liability for the lease, and theinterest ...
Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures 2000, Journal of Business Finance and Accounting Operating leases and credit assessments 2014, Contemporary Accounting Research View all citing articles on ScopusView...
lease transactions in particular, the purpose of this study is to investigate how the stock market participants view the economic substance of the leased assets and the associated financial obligations, regardless of their on- versus off-balance ...
Finance lease liabilities 720.0 720.0 Deferred revenue 834.6 585.6 Long-term debt 1,984.0 1,982.9 Stockholders' equity 29,325.9 25,973.1 Total liabilities and stockholders' equity $ 37,441.9 $ 33,080.2TABLE 2REGENERON PHARMACEUTICALS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS...
On the other hand, salaries for someone in marketing or finance would be indirect and considered overhead. Operating expenses and overhead costs are both recorded on an income statement—or a profit and loss statement—and subtracted from the gross income to find the bottom line. This number ...
Operating lease right of use assets 90,743 92,248 Finance lease right of use assets 49,832 51,116 Prepaid expenses and other assets 237,069 218,953 TOTAL ASSETS $ 7,622,320 $ 7,607,624 LIABILITIES AND SHAREHOLDERS' EQUITY Liabilities Mortgages payable, net (including...