Retailer-Direct Financing Contracts Under Consignment

2020 ◽  
Vol 22 (3) ◽  
pp. 528-544 ◽  
Author(s):  
Diwakar Gupta ◽  
Yibin Chen
Keyword(s):  
Direct Financing

Secondary Direct Financing

2021 ◽  
pp. 463-473
Author(s):  
Roland Dennert
Keyword(s):  
Direct Financing

scholarly journals Amortizing Initial Direct Costs Of Capital Leases: Match Or Mismatch?

2011 ◽  
Vol 7 (1) ◽  
pp. 106
Author(s):  
Mohammad S. Bazaz ◽  
Gadis J. Dillon
Keyword(s):  
Direct Costs ◽  
Treatment Results ◽  
Direct Financing

In this paper, we discuss the treatment of initial direct costs associated with direct financing capital leases, as specified by SFAS No. 91 and SFAS No. 98. In particular, we show that this treatment results in a rather unusual (and, in our opinion, inappropriate) amortization pattern for initial direct costs over the lease term. We then discuss alternative amortization methods that conceptually may better satisfy the matching principle.

Models of financing mechanism for public-private partnership projects and the specifics of their functioning

2020 ◽  
Vol 22 (4) ◽  
pp. 17-26
Author(s):  
NIKITA V. LOKSHIN ◽  
Keyword(s):  
Effective Interaction ◽  
Public Private Partnership ◽  
Securities Market ◽  
Financial Resources ◽  
Project Financing ◽  
Private Partnership ◽  
The Public ◽  
Financing Mechanism ◽  
Direct Financing ◽  
Tax Payments

This article considers the public-private partnership (PPP) projects financing mechanism through the analysis of its models. The importance and necessity of using variability in structuring of different elements of financing mechanism are proved, which allows to detect the ways of their effective interaction in order to increase the efficiency of using financial resources during PPP projects implementation. The existence of basic models for PPP projects financing mechanism is justified including direct financing, project financing and financing with professional participants in the securities market. The schemes and algorithms of their functioning are presented. The article argues that in the modern conditions it is expedient to supplement the basic models for PPP projects financing mechanism by the new elements: postponed tax payments, bonds with special purpose, elements of Islamic financing mechanism models. Combining new and classic elements contributes to improvement of financing mechanism models and focuses on expanding the circle of potential investors for PPP projects.

scholarly journals Incorporated Companies’ Tendency to Going Public, the Problems Encountered during going Public and a review toward Resolution of these Problems: the Gaziantep Sample

2014 ◽  
Vol 6 (1) ◽  
pp. 49-62
Author(s):  
Mehmet Cihangir
Keyword(s):  
Capital Markets ◽  
Stock Exchange ◽  
Insufficient Information ◽  
Going Public ◽  
Industrial City ◽  
General Evaluation ◽  
Istanbul Stock Exchange ◽  
Direct Financing ◽  
Public Offering

Public offering is a direct financing method that incorporated companies refer to in order to meet the increasing capital needs. It appears a significant event to us since such a financing method can be used for smaller companies as well as larger ones. It’s the most concrete example is the Emerging Companies Market (ECM) that sets the stage for those companies, incorporated in Istanbul Stock Exchange (ISE) and having the potential to develop and grow, to obtain fund from capital markets. The objective of this study is to investigate the tendency of incorporated companies functioning in the field of production in the province of Gaziantep, which is one of the most important industrial city in Turkey, to going public; the problems encountered by companies that want to go public and to make a general evaluation toward the resolutions of these problems. In the scope of this study, 99 incorporated companies were surveyed, the findings achieved as a result of these evaluations demonstrated that the companies within the scope of study had insufficient information about going public and consequently remained abstained concerning going public.

scholarly journals ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO

2016 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Yusni Husain ◽  
Heince Wokas
Keyword(s):  
International Finance ◽  
Accounting Standards ◽  
Fair Value ◽  
Vehicle Ownership ◽  
Accounting Model ◽  
Value Net ◽  
Direct Financing ◽  
Credit Financing ◽  
Lease Accounting ◽  
Descriptive Method

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 receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable standards. In recognition of finance lease PT. FIF has been in accordance with the applicable accounting standards for finance leases are recognized at fair value, net of transaction costs that occur. PT. FIF use leasing capital lease accounting model, can be seen from the provisions of the lease on the company's letter, stating their option rights for the lease upon expiration of the lease, where the provisions of this falls in the existing criteria on capital lease. In the final days of capital lease rental payments, the option to lease the vehicle ownership. PT. FIF use leasing capital lease accounting model by the method of direct financing leases or direct financing method.

scholarly journals The Effect of TPF, NPF and Fee Based Income on the Profitability of Islamic Banks with Financing as an Intervening Variable

2021 ◽  
Vol 4 (2) ◽  
pp. 1758-1771
Author(s):  
Ridwan Ridwan ◽  
Sugianto Sugianto ◽  
Eka Setyawati
Keyword(s):  
Direct Effect ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Processing Data ◽  
Direct Financing ◽  
Significant Direct Effect

The purpose of this study was to examine the effect of DPK, NPF, and Fee Based Income on the Profitability of Syari'ah Banks with financing as an intervening variable. This study uses secondary data from the 2010-2019 period in Islamic banks. The sampling technique used purposive sampling. Tools for processing data using SPSS 20.0. The results showed that DPK had a direct insignificant effect on the profitability variable, while DPK had a significant direct effect on the financing variable. Furthermore, DPK indirectly does not have a significant effect on profitability through financing. And the financing variable cannot mediate the effect of the DPK variable on profitability. NPF directly has a negative and significant effect on NPF Profitability, directly there is an insignificant effect on the financing variable. NPF indirectly has a significant effect on profitability through financing. And the financing variable can mediate the effect of the NPF variable on profitability. Fee Based Income has a negative and significant effect directly on profitability. The direct financing variable does not have a significant effect on profitability.

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