'Lease liability' diaporamas de présentation

Update

475 views • 45 slides

Leases

465 views • 44 slides

Chapter 10 Leases

Chapter 10 Leases. Lecture Topics. Financial reporting and leases Sale and leaseback transactions Application of other accounting standards Disclosure about leases. Lecture References. Text - Chapter 10 AASBs - 1008 - 1021 - 1010 - 1041 - 1033 - 1036. Key Concepts.

585 views • 34 slides

Chapter 21

Chapter 21. DEFINITION:. Agreement conveying the right to use property, plant or equipment for stated periods of time. Lessor:. Is the OWNER of the property. Lessee:. Is the RENTER of the property. Capital vs. Operating Leases. Capital Lease.

481 views • 32 slides

Accounting and Financial Reporting Trends

496 views • 30 slides

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

403 views • 20 slides

Overview - FASB Exposure Draft Leases (Topic 840)

Overview - FASB Exposure Draft Leases (Topic 840). February 2, 2011. Douglas Boedeker , CPA, CMA Dboedeker@tatetryon.com 202-419-5106. Course Outline. Why is the exposure draft being issued? FASB timeline Project scope Recording by lessees Work through an example Recording by lessors

367 views • 18 slides

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.

375 views • 16 slides