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Author : Rudolph Malandro
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (512 download)
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:
Author : Dick Johnston
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (144 download)
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 : 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 : Jane Shen
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (312 download)
Download or read book Reporting of Long Term Leases in Financial Statements written by Jane Shen and published by . This book was released on 1969 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nat Thomas Fontana
Publisher :
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.:/5 (132 download)
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:
Author : Ken Miller
Publisher :
ISBN 13 : 9781402431371
Total Pages : 0 pages
Book Rating : 4.4/5 (313 download)
Download or read book Net Leases and Sale-leasebacks written by Ken Miller and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. This title authored by specialist Ken Miller (Gorman & Miller) provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement. Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.
Author : James Conrad Jacobsen
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (31 download)
Download or read book Accounting for Long-term Lease Financing written by James Conrad Jacobsen and published by . This book was released on 1962 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Katrina Avila Munichiello
Publisher : Tuttle Publishing
ISBN 13 : 9780804848992
Total Pages : 256 pages
Book Rating : 4.8/5 (489 download)
Download or read book A Tea Reader written by Katrina Avila Munichiello and published by Tuttle Publishing. This book was released on 2017-03-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author : Albert Harry Cohen
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.F/5 ( download)
Download or read book Long Term Leases written by Albert Harry Cohen and published by . This book was released on 1954 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hortense Goodman
Publisher :
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.3/5 (512 download)
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:
Author : John F. Garrity
Publisher :
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.:/5 (988 download)
Download or read book Accounting for Long-term Leases in the Financial Statements written by John F. Garrity and published by . This book was released on 1967 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Matan Feldman
Publisher : John Wiley & Sons
ISBN 13 : 1118160614
Total Pages : 294 pages
Book Rating : 4.1/5 (181 download)
Download or read book Crash Course in Accounting and Financial Statement Analysis written by Matan Feldman and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.
Author : Fred A. Petro
Publisher :
ISBN 13 :
Total Pages : 238 pages
Book Rating : 4.:/5 (551 download)
Download or read book A Study of Accounting for Long Term Leases in the Financial Statements of the Lessee and the Lessor written by Fred A. Petro and published by . This book was released on 1973 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Samuel L. Mayall
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.:/5 (2 download)
Download or read book Sale and Lease-back and Its Problems written by Samuel L. Mayall and published by . This book was released on 1952 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Karen D. Turner
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (17 download)
Download or read book The Reporting of Long-term Leases written by Karen D. Turner and published by . This book was released on 1983 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
