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Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.:/5 (753 download)
Download or read book An Analysis of Issues Related to Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1974 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James E. Bateman
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.:/5 (843 download)
Download or read book An Analysis of Revenue Recognition Problems in Accounting for Leases written by James E. Bateman and published by . This book was released on 1977 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Terry Wachna
Publisher :
ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.:/5 (18 download)
Download or read book An Analysis of the Problem of Accounting for Long-term Leases in the Financial Statments of the Lessee written by Terry Wachna and published by . This book was released on 1969 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anonym
Publisher :
ISBN 13 : 9783668030985
Total Pages : 24 pages
Book Rating : 4.0/5 (39 download)
Download or read book Accounting for Leases. Analysis of the IAS 17 and Its Impact written by Anonym and published by . This book was released on 2015-08-17 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2014 in the subject Business economics - Investment and Finance, grade: 2,7, University of applied sciences, Munich, language: English, abstract: Leasing is nowadays an established part of the economy as an investment alternative. These figures are promising for the German market, but also comparable with the US. There the share of the investment market accounted for by leasing remained at over 30 percent for years. Due to the financial crisis this rate decreased, but it's rising again. In spite of the crisis leasing expanded its top position as an alternative to the classic bank loans over the past 50 years. Recognized as key engine of innovations, it even assures sufficient financial cushion for investments and contributes to growth dynamics in economies. But what exactly is leasing? There is no generally applicable definition of leases, but in its simplest form, it can be described as provision of access to finance. Leasing object can be anything as classical as machines or real estates, but also intangible assets as software or trademark rights. Leases are an important instrument of accounting policies for entities. In many sectors appropriate equipment is not bought, but leased. Therefore and because of the globalization of capital markets an increasing convergence of accounting standards worldwide is accelerated. The progress toward attaining a global financial reporting framework is focused, and many significant steps have been taken. One of them is the Exposure Draft ED/2013/6. The ambition of it was to guarantee transparency of financial statements as source of information for their readers of financial statements who can be managers, investors, financial auditors but also a big range of stakeholders. Reasons for revising was that the lease accounting model has continually met with criticism. Objective of the following term paper is to provide an overview of the current lease accounting standard.
Author : Jeffrey Ellis
Publisher : CCH
ISBN 13 : 9780808091356
Total Pages : 602 pages
Book Rating : 4.0/5 (913 download)
Download or read book CCH Accounting for Leases written by Jeffrey Ellis and published by CCH. This book was released on 2007-12 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 302 pages
Book Rating : 4.:/5 (49 download)
Download or read book An Analysis of Issues Related to Accounting and Reporting for Employee Benefit Plans written by Financial Accounting Standards Board and published by . This book was released on 1975 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : A. Thomas Nelson
Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Impact of Leases on Financial Analysis written by A. Thomas Nelson and published by . This book was released on 1963 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Willem Sachse
Publisher : GRIN Verlag
ISBN 13 : 3638512134
Total Pages : 41 pages
Book Rating : 4.6/5 (385 download)
Download or read book Accounting for leases written by Willem Sachse and published by GRIN Verlag. This book was released on 2006-06-21 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Bayreuth, course: A critical analysis of international financial reporting issues, language: English, abstract: The globalisation of capital markets is driving the increasing convergence of accounting standards worldwide. Recently, the progress toward attaining a global financial reporting framework has accelerated, and many significant steps have been taken. The most important step is the formation of the International Accounting Standards Board (IASB), which replaced the International Accounting Standards Committee (IASC), as part of a comprehensive restructuring of the international accounting standard-setting organisation in March 2001. Since then the acceptance and adoption of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS), hereafter referred to as IFRS, has been growing rapidly. From 01 January 2005 all publicly traded European companies shall account for their consolidated accounts according to IFRS. In accordance with § 292a German Commercial Code (Handelsgesetzbuch,HGB)German parent companies may account for their consolidated accounts only according to international accepted accounting standards, according to prevailing opinion such are IFRS and the United States Generally Accepted Accounting Principles (USGAAP).Due to the Accounting Law Ref-ormation Act (Bilanzrechtsreformgesetz,BilReG)all publicly traded German companies shall account for their group accounts according to IFRS from 01 January 2005 except those that are already applying US GAAP (from 01 January 2007). Furthermore all enterprises may account for their individual accounts according to IFRS in addition to German Commercial Code which still is obligatory for tax, and profit determination and distribution purposes. Due to the commitment of applying IFRS for consolidated accounts international financial reporting issues need to undergo a closer examination. This paper deals with the accounting for leases. First current lease accounting standards are described with a focus on IAS 17 and its key differences to US GAAP and German Commercial Code. Next proposed improvements on current lease accounting standards are dealt with, focussing on new approaches discussed in the accounting and lease literature and a possible treatment of leases with optional features. After this the proposed approaches’ effect on profit determination and distribution is discussed. The final part offers a conclusion to some of the issues raised in this paper.
Author : Andrew Thomas Nelson
Publisher :
ISBN 13 :
Total Pages : 450 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Impact of Leases on Financial Analysis written by Andrew Thomas Nelson and published by . This book was released on 1962 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yan Shi Gibson
Publisher :
ISBN 13 :
Total Pages : 195 pages
Book Rating : 4.:/5 (128 download)
Download or read book The New Lease Accounting Standards (Topic 842) written by Yan Shi Gibson and published by . This book was released on 2021 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting treatment for operating leases has attracted attention from both business and academic communities. The progression of the operating lease from short-term low-risk rental activity to an extensive financing vehicle to hide liabilities posed a challenge to the accounting profession. The new lease accounting standards were launched with a background full of controversies. This study provided evidential support for the material changes in reported financial data after implementing the new lease accounting standards. The hypotheses testings utilized the paired t-test and its non-parametric alternative, Wilcoxon, to investigate the significance of the year-over-year differences in financial performance metrics measuring firms’ asset efficiency, profitability, financial leverage, liquidity, and credit risk. The research results revealed significant changes in every category of financial performance. Firms with operating leases demonstrated more volatility in financial performance than firms not engaged in operating leases. Asset efficiency and profitability decreased while financial leverage increased. Other than expected higher assets and liabilities, most firms in the Standard & Poor’s (S&P) Industrial Sector ended up with higher equity and cash holding positions. The significance of the changes in financial ratio reflects the magnitude of the differences in reported financial data pre and post the implementation of the new lease accounting standards.
Author : Linda Jane Jenkins
Publisher :
ISBN 13 :
Total Pages : 93 pages
Book Rating : 4.:/5 (87 download)
Download or read book An Analysis of Changes in Financial Reporting of Leases Since the Publication of Accounting Research Study No. 4 Reporting of Leases in Financial Statements written by Linda Jane Jenkins and published by . This book was released on 1967 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Holmes Myers
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.4/5 (91 download)
Download or read book Reporting of Leases in Financial Statements written by John Holmes Myers and published by . This book was released on 1962 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 406 pages
Book Rating : 4.3/5 (512 download)
Download or read book An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting written by Financial Accounting Standards Board and published by . This book was released on 1976 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : A.C.C. Herst
Publisher : Springer Science & Business Media
ISBN 13 : 9400956401
Total Pages : 291 pages
Book Rating : 4.4/5 (9 download)
Download or read book Lease or Purchase written by A.C.C. Herst and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript.
Author : Joseph P. Sebik
Publisher : Wiley
ISBN 13 : 9781119157083
Total Pages : 0 pages
Book Rating : 4.1/5 (57 download)
Download or read book Accounting for Leases written by Joseph P. Sebik and published by Wiley. This book was released on 2025-07-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Update your understanding of lease accounting rules Accounting for Leases: Fundamental Principles provides you with an overview of the complicated lease accounting rules that impact your transactions. These rules affect both lessees and lessors, and this authoritative text discusses a wide range of topics that facilitate your lease accounting practices, including the background of lease accounting and financial reporting rules, short- and long-term lease accounting trends, and the current state of lease accounting rules. Additionally, this essential text explains the nature of the changes that have been made to lease accounting regulations and the guidelines that affect the structuring of more complex leasing transactions due to accounting improprieties that have gained attention on an international scale. After the impact of off-balance sheet activity became clear through the actions of Enron and other companies, and headline investigations revealed the depth of exploitation, policymakers have attempted to close loopholes by updating lease accounting rules and regulations. Understanding the new guidelines can keep you on the right side of the law. Review the complex lease accounting rules that impact you whether you are a lessee or a lessor Dive into relevant topics, such as the background of lease accounting and financial reporting rules, short- and long-term lease accounting trends, and the current lease accounting rule environment Understand how real events have influenced policy, and the regulations that have resulted Leverage a targeted test bank to reinforce key concepts in the classroom Accounting for Leases: Fundamental Principles is your essential guide to the disclosure requirements applicable to both lessees and lessors.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax and Budget Issues Related to Leasing by Nontaxable Entities written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1983 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
