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Managing Your Finances

Managing Your Finances

Managing Your Finances. Wes Hinton Marketing Development Consultant Caterpillar Financial Services Corp February 15 th 2011. Topics. Financing Sources Financing Options Be Educated. Financing Sources.

By cira
(142 views)

Changes in IFRS Lease Accounting Potential Tax Consequences

Changes in IFRS Lease Accounting Potential Tax Consequences

Changes in IFRS Lease Accounting Potential Tax Consequences. Wolfgang Griesbach, Tax Partner – KPMG Germany. Lease Taxation in Germany - Background. Lease taxation follows the substance over form principle Basis in tax law is § 39 General Tax Code as interpreted by

By claude
(286 views)

Leases

Leases

Leases. Janice MacPhail Finance Manager SEHD. Leases – Accounting rules. SSAP 21 Accounting for leases and hire purchase contracts FRS 5 – reporting the substance of Transactions Treasury guidance note on FRS 5 – complex or PFI transactions. Classification of leases.

By shelby
(241 views)

Alternative Approaches To Capital Financing

Alternative Approaches To Capital Financing

Alternative Approaches To Capital Financing. Alan George Capita Asset Services Treasury solutions. Prudential Code Introduced April 2012. Integration in the Corporate Planning Process More effective asset management Prudent medium term financial planning More rigorous option appraisal.

By heath
(70 views)

Classification of leases in SCOA

Classification of leases in SCOA

Classification of leases in SCOA. National/Provincial Road Shows July/August 2009 Presented by: SCOA Committee National Treasury. Content. Definition of a lease Types of lease agreements Classification of payments made in terms of a finance lease and operating lease

By deidra
(195 views)

Arbitrage Chris Colford

Arbitrage Chris Colford

Arbitrage Chris Colford . 17 February 2011. Germany. United Kingdom. finance lease, not quite an HP agreement. Lessor RBS GmbH. Lessee Vinci Plc. lease covered company cars located in the UK. RBS Deutschland Holdings GmbH (C-277/09). A VAT advantage arises because . . .

By charo
(93 views)

S20: Accounting Standards and Disclosure Requirements

S20: Accounting Standards and Disclosure Requirements

S20: Accounting Standards and Disclosure Requirements. Session Objective. To give a brief about the different accounting standards to the participants including the Government Accounting Standards being developed by GASAB; To discuss the major Accounting Standards of ICAI;

By taini
(155 views)

FINANCIAL LIABILITY: Accounting for Lease by the lessee

FINANCIAL LIABILITY: Accounting for Lease by the lessee

FINANCIAL LIABILITY: Accounting for Lease by the lessee. FRS 117 / MASB 10 : LEASES. DEFINITION. Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

By pearl
(177 views)

Leases

Leases

Leases. PV Computations Classification of Leases. Acct 414 – Fall 2008 – Prof. Teresa Gordon. 1e. BPO - Lease 1E. Inception date: 1/1/12 Lessor: Troy Tractors Inc. Fair value of combine at 1/1/02: $50,000 Cost to manufacture combine: $40,000

By dyanne
(101 views)

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee. FRS 117 : LEASES. DEFINITION (Para 4). Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

By santo
(161 views)

QPF FINANCE GROUP

QPF FINANCE GROUP

QPF FINANCE GROUP. VENDOR PRESENTATION. HISTORY. Queensland Pacific Finance "QPF’’- commenced trading during the late 1970’s providing finance for motor vehicles, plant and machinery.

By penny
(78 views)

Leases

Leases

Learning Outcomes: Understand the different types of leases Understand the accounting principles related to finance lease Understand the journal entries to record finance lease Understand the disclosure requirements for finance lease. Leases. 1. Definition: FRS 117

By ronny
(146 views)

Accounting Standards

Accounting Standards

Accounting Standards. Leasing. What is a lease?. An agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time IAS 17. Why lease an asset?. Tax advantages Commercial advantages Cash flow management

By niloufer-fayaz
(91 views)

A quick comparison

A quick comparison

A quick comparison. IFRS vs. US GAAP IAS 17 vs. FAS 13 as amended many times. IFRS uses 5 “indicators” that are considered as a whole. Indications that a contract is a FINANCE lease Title transfer Bargain purchase option Term of lease covers a majority of leased asset’s economic life

By kaden-craft
(85 views)

Government Support in Financing the Aviation Market

Government Support in Financing the Aviation Market

UBM Aircraft & Engine Finance & Leasing Conference. Government Support in Financing the Aviation Market. Elizabeth Evans Andrew Steinberg September 15, 2010. Overview. Aircraft Finance. NextGen Finance.

By logan-chandler
(146 views)

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee. FRS 117 : LEASES. DEFINITION (Para 4). Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

By germane-craft
(155 views)

A quick comparison

A quick comparison

A quick comparison. IFRS vs. US GAAP IAS 17 vs. FAS 13 as amended many times. IFRS uses 5 “indicators” that are considered as a whole. Indications that a contract is a FINANCE lease Title transfer Bargain purchase option Term of lease covers a majority of leased asset’s economic life

By alexandra-buck
(84 views)

Leases

Leases

Acct 414 – Fall 2008 – Prof. Teresa Gordon. Leases. PV Computations Classification of Leases Under US GAAP & IFRS. Inception date: 1/1/12 Lessor: Troy Tractors Inc. Fair value of combine at 1/1/02: $50,000 Cost to manufacture combine: $40,000

By erin-hudson
(114 views)

Leases

Leases

Leases. PV Computations Classification of Leases. Acct 414 – Fall 2008 – Prof. Teresa Gordon. 1e. BPO - Lease 1E. Inception date: 1/1/12 Lessor: Troy Tractors Inc. Fair value of combine at 1/1/02: $50,000 Cost to manufacture combine: $40,000

By yoshio-zamora
(66 views)

Leases

Leases

Acct 414 – Fall 2008 – Prof. Teresa Gordon. Leases. PV Computations Classification of Leases Under US GAAP & IFRS. Inception date: 1/1/12 Lessor: Troy Tractors Inc. Fair value of combine at 1/1/02: $50,000 Cost to manufacture combine: $40,000

By gregory-pallas
(102 views)

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