'Minimum lease payments' diaporamas de présentation

Accounting for Leases

2.2k views • 162 slides

Liabilities: Off-Balance-Sheet Financing

Liabilities: Off-Balance-Sheet Financing. Off-Balance-Sheet Financing. Off-Balance-Sheet Financing (OBF) is obtaining resources through liability financing without reporting the liabilities on the balance sheet statement.

1.25k views • 101 slides

Intermediate Accounting

Accounting for Leases. 21. Intermediate Accounting. Kieso, Weygandt, and Warfield. The Leasing Environment. A lease is a contractual agreement between a lessor and a lessee, that gives the lessee the right to use specific property, owned by the lessor , for a specified period of time.

1.28k views • 73 slides

ACG 3141 Installment Notes (Ch. 14) & Leases (Ch. 15)

ACG 3141 Installment Notes (Ch. 14) & Leases (Ch. 15). Installment Notes & Leases. Class 11: Accounting for Installment Notes (Chapter 14) Lease Accounting Issues in General Lessee Lease Classification (Operating vs. Capital) Accounting for Operating Leases (Lessee and Lessor)

879 views • 58 slides

CORPORATE FINANCIAL REPORTING

626 views • 47 slides

Capital & Operating Leases

Capital & Operating Leases . ODJFS Office of Fiscal & Monitoring Services Bureau of County Finance & Technical Assistance OJFSDA Conference, June 2009. Agenda. Understanding the differences between operating and capital leases Understanding criteria to determine lease type Building leases.

627 views • 46 slides

Investment property IAS 40

2.71k views • 39 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

Leases

Chapter 12. Leases. ACTG 6580. Objectives. Discuss the characteristics of a lease Explain the difference between a finance and operating lease Use IAS 17 to correctly classify leases Discuss the incentives to misclassify leases. Objectives.

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494 views • 29 slides

Strategic Accounting

Strategic Accounting. Accounting for Leases. Basic Lease Terms. A lease is an agreement in which the lessor conveys the right to use property, plant, or equipment, for a stated period of time, to the lessee . Lessor: Owner of property. Lessee: User of property. Lease Classifications.

571 views • 28 slides

Accounting for Leases

Accounting for Leases. Items to be covered:. Introduction to leasing. Accounting by lessees (the party who uses the asset and has an obligation to make lease payments). Accounting by lessors (the party who owns the asset and receives lease payments).

861 views • 26 slides

Staples Module 11 Presentation

Staples Module 11 Presentation. Mary Astuno 6 april 2014. Business Segments. North American Commercial segment consists of the U.S. and Canadian business units that sell and deliver office products and services directly to businesses, including Staples Advantage and Quill.com .

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Southeast Mortgagee Advisory Council 12 th Annual Meeting and Conference

Southeast Mortgagee Advisory Council 12 th Annual Meeting and Conference. Closing Process and Closing Documents Thursday, May 30, 2013. Mark Eidson Jan Weiss Haber Kathleen Burtschi Harrison Smith Kate Murray. TIPS AND TRICKS: TITLE & SURVEY. ORCF TITLE & SURVEY CHECKLIST

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AAT Financial Statements

AAT Financial Statements. Kiran Sagoo 0121 237 3818 harkiransagoo@bpp.com. Revision Tutorial 2012. How will the paper be assessed?. It is assessed by a 2 1/2 hour exam. The exam is in two sections: Drafting of financial statements (60% of the assessment)

387 views • 22 slides

United States Department of Transportation

United States Department of Transportation. Leased Assets. Introduction. Multi-Org set-up Multiple Set of Books Multiple Asset Books (Corporate only) Patch Level 11i FA.F or higher Examples are shown in 11.5.8. Creating Lease Details.

322 views • 19 slides

Module 11: Adjusting Enterprise Operations

Module 11: Adjusting Enterprise Operations. Brian Phelan. Agenda. Background on HP Inventory Leasing SPEs ESO . Industry Structure. Source: Ibis World US. Industry Structure. Source: Ibis World US. Background. Restructuring Billions in Impaired acquisitions Layoffs

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LEASING RENEWABLE ENERGY Projects

LEASING RENEWABLE ENERGY Projects. Stanley S. Fishbein, J.D., LL.M. (Tax), Managing Director LFC Capital, Inc. www.lfccapital.com. Legal Definition of a Lease .

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Leases: US GAAP vs. IFRS

Leases: US GAAP vs. IFRS. A. HISTORY. US GAAP: Sep. 1964 APB 5: Reporting of Leases in Financial Statements of Lessee Nov. 1976 FAS 13: Accounting for Leases => ASC 840 (34 Years) Superseded APB 5

869 views • 10 slides

Leases: US GAAP vs. IFRS

Leases: US GAAP vs. IFRS. A. HISTORY. US GAAP: Sep. 1964 APB 5: Reporting of Leases in Financial Statements of Lessee Nov. 1976 FAS 13: Accounting for Leases => ASC 840 (34 Years) Superseded APB 5

431 views • 10 slides