{"title":"VIII","authors":"James Fletcher, D. P. Kidder","doi":"10.1093/oso/9780199480364.003.0008","DOIUrl":"https://doi.org/10.1093/oso/9780199480364.003.0008","url":null,"abstract":"PARADOXICAL INCREASE IN HUMAN FACTOR","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122661022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"XXIII","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-23","DOIUrl":"https://doi.org/10.4324/9781315862729-23","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124304295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"XX","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-20","DOIUrl":"https://doi.org/10.4324/9781315862729-20","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115923527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"X","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-10","DOIUrl":"https://doi.org/10.4324/9781315862729-10","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125541075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"V","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-5","DOIUrl":"https://doi.org/10.4324/9781315862729-5","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130738637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"XIX","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-19","DOIUrl":"https://doi.org/10.4324/9781315862729-19","url":null,"abstract":"В России лизинговые сделки пользуются популярностью, как у крупных компаний, так и у индивидуальных предпринимателей и представителей малого и среднего бизнеса, так как такой метод финансирования не требует крупных моментальных вложений. Рост рынка лизинговых услуг обусловил необходимость в обеспечении должного ведение бухгалтерского учёта лизинговых операций в соответствии с принципами МСФО. Новый международный стандарт IFRS 16 «Lease», принятый в 2016 году, во многих аспектах изменил привычный учёт лизинговых операций у лизингополучателя, в том числе учёт актива в форме права пользования и обязательства. Необходимость дисконтирования лизинговых платежей обозначило вопрос ставки дисконтирования. В работе предлагается метод расчёта ставки дисконтирования, если ее нельзя определить из договора лизинга.","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123157316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Conclusion","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-28","DOIUrl":"https://doi.org/10.4324/9781315862729-28","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115061203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"XVII","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-17","DOIUrl":"https://doi.org/10.4324/9781315862729-17","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115553775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"III","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-3","DOIUrl":"https://doi.org/10.4324/9781315862729-3","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123872400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"XXVII","authors":"James Fletcher, D. P. Kidder","doi":"10.4324/9781315862729-27","DOIUrl":"https://doi.org/10.4324/9781315862729-27","url":null,"abstract":"","PeriodicalId":132044,"journal":{"name":"Brazil and the Brazilians","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123395266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}