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Disclosure Of Long Term Leases In Financial Statements Of Lessees
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Book Synopsis The Disclosure of Long-term Leases in the Financial Statements of Lessees by : Dick Johnston
Download or read book The Disclosure of Long-term Leases in the Financial Statements of Lessees written by Dick Johnston and published by . This book was released on 1969 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The problem considered in this thesis is whether or not long term leases should be capitalized for balance sheet disclosure at the discounted value of the future rental payments under the lease. A deductive approach was employed wherein the concepts and definitions of the capitalization method were discussed. It was gen erally concluded that all long-term, noncancellable leases should be shown in this manner, since the lessee receives the potential services embodied in the asset while incurring a definite obligation to pay for this right, in the same manner as any other financing arrangement. The empirical evidence, as provided by two mail questionnaires, did not support the complete capitalization of all long-term, noncan cellable leases, but did indicate that capitalization would be an acceptable method of disclosing those leases which were in substance purchases of the property. As well, a more complete and consistent application of the disclosure criteria for long-term lease footnotes was requested by the respondents. The principal recommendation of the study is that those leases which provide, in effect, for the installment purchase of the property should be capitalized at present value of the future lease payments, and disclosed among the fixed assets of the entity. The obligation under the lease should also be disclosed as a long-term liability, together with proper details explaining the nature of the arrangement.
Author :American Institute of Accountants. Committee on Accounting Procedure Publisher : ISBN 13 : Total Pages :3 pages Book Rating :4.:/5 (29 download)
Book Synopsis Disclosure of Long-term Leases in Financial Statements of Lessees by : American Institute of Accountants. Committee on Accounting Procedure
Download or read book Disclosure of Long-term Leases in Financial Statements of Lessees written by American Institute of Accountants. Committee on Accounting Procedure and published by . This book was released on 1949 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting of Long-term Leases by : Rudolph Malandro
Download or read book Financial Reporting of Long-term Leases written by Rudolph Malandro and published by . This book was released on 1965 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reporting of Leases in Financial Statements by : John Holmes Myers
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:
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Theory by : Harry I. Wolk
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.
Book Synopsis Reporting of Long-term Leases in Financial Statements by Lessees by : Nat Thomas Fontana
Download or read book Reporting of Long-term Leases in Financial Statements by Lessees written by Nat Thomas Fontana and published by . This book was released on 1965 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Illustrations of Accounting for Leases by : Hortense Goodman
Download or read book Illustrations of Accounting for Leases written by Hortense Goodman and published by . This book was released on 1978 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Disclosure of Long-term Leases in General Purpose Financial Statements of Lesees by : Thorsten Eugene Ackerson
Download or read book Disclosure of Long-term Leases in General Purpose Financial Statements of Lesees written by Thorsten Eugene Ackerson and published by . This book was released on 1967 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley IFRS 2016 by : PKF International Ltd
Download or read book Wiley IFRS 2016 written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2016-05-13 with total page 1554 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process. The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice. Understand the framework that unifies the IFRS Interpret and apply the standards correctly Verify compliance and completeness Get expert guidance on implementing the new and updated standard More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.
Book Synopsis Accounting for Leases by : Joseph P. Sebik
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.
Book Synopsis CCH Accounting for Leases by : Jeffrey Ellis
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:
Download or read book Breda-Memorandum written by and published by . This book was released on 1956 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Disclosure of long-term lease obligations in financial statements by : Francis Carl Schulte
Download or read book Disclosure of long-term lease obligations in financial statements written by Francis Carl Schulte and published by . This book was released on 1964 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Leases by : Arthur Andersen & Co
Download or read book Accounting for Leases written by Arthur Andersen & Co and published by . This book was released on 1962 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Analysis of the Accounting Treatment for Long-term Leases and Their Disclosure in Financial Statements by : Thomas E. Cook
Download or read book Analysis of the Accounting Treatment for Long-term Leases and Their Disclosure in Financial Statements written by Thomas E. Cook and published by . This book was released on 1964 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improvements to IFRSs by : International Accounting Standards Board
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
