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001. Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. Подборка статей (собственно энциклопедия) с 2000 года находится на этом сайте. Материалв на английском языке.
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The International Leasing Encyclopedia collects a number of short articles on various lease topics with the goal of providing a quick introduction to that topic. These entries are more expansive than The International Leasing Dictionary T on the same terms or phrases. . .
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002.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / General / Emerging Lease Markets--The Evolution and a Model by Sudhir P. Amembal
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Webster (the dictionary) defines "emerging" as evolving, and "mature" as relating to a condition of full development. The past decade has seen a tremendous boom in emerging lease markets. From 1990 to 1996, the average annual growth in lease volume in the mature North American region was approximately 6%. On the other hand, using the South American region as an emerging region, the growth of the same period was a stupendous 42%. Of course, every reader would acknowledge that the higher percentage of growth is due largely to the fact that it is applied to a lower base; yet, very few would disagree that the future growth of leasing lies not in mature, but emerging markets. . .
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003.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / General / The Leasing Cycle--Examining Overseas Opportunities by Sudhir P. Amembal
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Leasing is a financing method now practiced in most countries throughout the world. In fact, recent statistics indicate leasing is currently a $500 billion industry worldwide. Different countries, however, are in different stages of development, ranging form the nascent to the mature industries. Regardless of the stage of development, some companies will choose to grow domestically while others will achieve targeted growth via overseas expansion. . .
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004.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / General / The Types of Lessors Article by Steven Gilyeart.
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Lessors come in many shapes and sizes, with widely divergent motivations, needs and goals. However, there are several major categories. . .
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005.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / General / Why Lessees Lease--14 Reasons Article by Steven Gilyeart.
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Why Businesses Lease--14 Reasons 1. It allows for better cash management of working capital--the number one reason! 2. It provides a hedge against technological obsolescence (the number two reason). 3. It can provide 100% financing, i.e., no down payment is required. It also requires payment for only the value of the property's use when the value of ownership is not needed.
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006.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / Accounting / Accounting Information on the Web: The International Accounting Network
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There is an ever-increasing amount of accounting information on the Web, including that provided by the International Accounting Network ("IAN"). Currenlty comprised of seven internet websites scattered around the world, each contains accounting-related information with cross-links to other parts of IAN and links to mirror sites. ("Mirror sites" are duplicates (usually) of other sites that provide for faster internet transmissions because of their closer geographic location to the party accesssing the site; given the ever-increasing traffic on the internet, mirror sites can significantly improve the internet experience by decreasing access and download times.) . . .
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007.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / Accounting / International Accounting Standards and the Trend Toward Harmonization by Steven Gilyeart.
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International Accounting Standards and the Trend Toward Harmonization International Accounting Standards (IAS) are almost always a reference to the accounting standards as promulgated by the International Accounting Standards Committee (IASC), headquartered in London. It is the stated goal of the IASC to create and promote a "single, uniform, globally applied and enforced set of standards in financial accounting and reporting." Such is an ambitious goal. . .
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008.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / Accounting / IASC Provides Statistics on Cross-Border Financing Transactions
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The International Accounting Stanadards Committee (IASC) has long argued for a "single, uniform, globally applied and enforced set of standards in financial accounting and reporting." It has also posted some Statistics on Cross-border Financing Transactions in support of its case, including data on:
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009.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / Acquisition / Valuation of a Lease Company by Paul Doyle, CPA,USA
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There are many reasons, other than the desire to sell a business, for wanting to know the value of a leasing company. Financial statements, which rely on proper accounting principles, may not reflect the true performance or worth of a company. Many lessors feel that the only way to measure how they have done is to prepare a valuation each year on a consistent basis. . .
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010.Международная лизинговая энциклопедия. The International Leasing Encyclopedia by Steven Gilyeart. / Bankruptcy / Bankruptcy and Insolvency from an International Perspective (Part 1)
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Introduction Bankruptcy and insolvency issues are part and parcel of being in the leasing business. Leasing is a credit-granting business where getting repaid is at the core of the business activity. Sometimes that means trying to get repaid in the unfortunate circumstances of a lessee bankruptcy or similar type of insolvency proceeding. This section will examine the primary issues for a lessor in that circumstance under the various, generalized legal systems of the world. . .
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