The Proposed New Approach to Accounting for Leases: A Call for A Legal and Economic Analysis of U.S. Equipment Leases
By Rodney W. Hurd and Don L. Weaver
In 2006, the Financial Standards Accounting Board and International Accounting Standards Board formally added accounting for leases to their respective agendas. In this comprehensive landmark article, the authors recommend an interdisciplinary approach to U.S. true equipment leasing. More importantly, however, they call for a course correction to the FASB-IASB joint convergence project.
Read More Here
|
| Default Risk Hedging for Lease Portfolios
By Deborah Cernauskas, PhD and Andrew Kumiega, PhD
The use of derivatives to hedge risk is a growing factor, especially in the over-the-counter market. This Foundation-sponsored research study explains the uses of credit default swaps, constructs a sample portfolio, and evaluates the use of credit default swaps to hedge default risk.
Read More Here
|
| Tax Policy for Financing Alternative Energy Equipment
By Gilbert E. Metcalf, PhD
U.S. energy policy can learn much from the policies of Denmark, Spain and Germany, to name a few countries that are leading the way in renewable energy generation. In part, the payoff would be better policies for encouraging investment in renewable electricity capital, as this Foundation-sponsored article demonstrates.
Read More Here
|
| Investing in Alternative Energy Equipment and Projects
By Paul Bent
The needs of creative entrepreneurs led to the birth of the equipment leasing industry. The industry now has an opportunity to influence the development and deployment of alternative energy generating systems. This article, sponsored by the Foundation, explains how.
Read More Here
|
| Winner Announced for 2007 Article of the Year
Read More Here
|
|
