Sale And Lease Back Nach Ifrs 16

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The Pros and Cons of Sale and Leaseback Transactions

Author : Eric Scheithauer
Publisher : GRIN Verlag
ISBN 13 : 3668559031
Total Pages : 66 pages
Book Rating : 4.6/5 (685 download)

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Book Synopsis The Pros and Cons of Sale and Leaseback Transactions by : Eric Scheithauer

Download or read book The Pros and Cons of Sale and Leaseback Transactions written by Eric Scheithauer and published by GRIN Verlag. This book was released on 2017-10-30 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2016 in the subject Business economics - Business Management, Corporate Governance, grade: 1.0, University of applied sciences Frankfurt a. M., course: Master of Business Administration, language: English, abstract: The objective of this work is to analyze and assess the pros and cons of sale and leaseback transactions (SLBTs) from different perspectives. For that purpose, mainly printed sources from leading authors in the area of finance and accounting as well as academic journals will be used. To include latest developments and insights, the author will reference publications by standardization bodies, the Big Four audit firms as well as consulting companies, among others. At first, the foundational framework will be established, including an overview of available financing methods and a definition on what is commonly understood by external as well as internal financing. The following sub-chapter drills deeper into the matter by defining what leases are and how they can be classified into different types. For that reason, operating and financial leases will be distinguished with reference to common accounting standards. Additionally, a practical example will illustrate this distinction. This is closely followed by the definition of sale and leaseback transactions including the prime characteristics of it. Also, a practical example will ensure clearer understanding. In the main part the pros of sale and leaseback will be assessed from the perspective of the seller as well as from buyer of the assets. The associated cons will be analyzed thereafter. Another practical example will serve to complement this section. In the next chapter the possible effects of changing regulations, laws and accounting practices regarding leases and SLBT’s will be outlined. This includes a practical example to illustrate and explain the effects of the new accounting standard “IFRS 16 Leases” on this subject from different perspectives. After that, a concise overview of typical sale and leaseback applications will follow.

Lease Liability in a Sale and Leaseback

Author : IFRS Foundation
Publisher :
ISBN 13 : 9781911629993
Total Pages : 0 pages
Book Rating : 4.6/5 (299 download)

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Book Synopsis Lease Liability in a Sale and Leaseback by : IFRS Foundation

Download or read book Lease Liability in a Sale and Leaseback written by IFRS Foundation and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sale-and-lease-back nach IFRS 16

Author : Maximilian Bogner
Publisher : GRIN Verlag
ISBN 13 : 3346035654
Total Pages : 13 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Sale-and-lease-back nach IFRS 16 by : Maximilian Bogner

Download or read book Sale-and-lease-back nach IFRS 16 written by Maximilian Bogner and published by GRIN Verlag. This book was released on 2019-10-14 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 2.3, , Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist die Darstellung der aktuellen Behandlung von Leasingverhältnissen nach IAS 17 und der zukünftigen Behandlung von Leasingverhältnissen nach IFRS 16. Der Schwerpunkt wird hierbei auf der Betrachtung von Sale-and-lease-back-Transaktionen nach Vorgaben des neueren Standards liegen. Hierdurch soll ein Ausblick ermöglicht werden, in wiefern und ob die Einführung des neuen Standards die bilanzielle Behandlung von Leasingverhältnissen beeinflusst und welche der Leasingparteien hauptsächlich von dieser Neuregelung betroffen ist. Leasing ist im heutigen Alltag sowohl im unternehmerischen als auch im privaten Bereich zu finden. Alleine in Deutschland hat sich im Verlauf der letzten 25 Jahre bis 2016 die Summe der Leasinginvestitionen mit insgesamt 58,5 Mrd. Euro mehr als verdoppelt. Besonders im wirtschaftlichen Bereich ergeben sich bei der Bilanzierung der Leasinggegenstände Konstellationen, welche nicht immer einfach abzubilden sind. Gerade kapitalmarktorientierte Unternehmen haben neben Abschlüssen nach HGB und steuerrechtlichen Vorgaben einen Abschluss nach Vorgaben der IFRS/IAS zu erstellen. Zu Beginn des Jahres 2016 wurde durch den Herausgeber der Standards, dem IASB, ein neuer Standard zur Abbildung von Leasingverhältnissen, der IFRS 16 veröffentlicht. Dieser Standard löst die bisherigen Regelungen für die bilanzielle Erfassung von Leasingverhältnissen nach IAS 17, IFRIC 4, SIC 15 sowie SIC 27 künftig ab und ist für alle Geschäftsjahre ab dem 01. Januar 2019 verpflichtend anzuwenden.

A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP ́s of major industrial countries

Download A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP ́s of major industrial countries PDF Online Free

Author : Andre Horst Grabowski
Publisher : GRIN Verlag
ISBN 13 : 3640854195
Total Pages : 19 pages
Book Rating : 4.6/5 (48 download)

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Book Synopsis A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP ́s of major industrial countries by : Andre Horst Grabowski

Download or read book A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP ́s of major industrial countries written by Andre Horst Grabowski and published by GRIN Verlag. This book was released on 2011-03-09 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, , Sprache: Deutsch, Abstract: Leasing is more and more understood as a modern form of financing of various assets, both in the commercial and the private sector. Leases have now become an integral part of economic life. With their multiple creative possibilities and variations, leases are an equitable alternative to buying and renting for companies. The diversity of different forms of leasing, and the fact that there is no uniform lease contract as a reference, results in lease accounting being one of the most difficult areas of accounting under almost all jurisdictions. [1] This diversity leads to an accounting system for leasing business with different possibilities to allocate positions in the P & L and balance sheet. Due to the lack of specific rules, leasing accounting is mostly based on general accounting principles. [2] In Germany, relevant tax decrees have impact on the local accounting. Leases are, in principle, not fixed on legal contract types, and this allows temporary grant of use and utilization of liquidity-friendly financing alternatives in the balance-sheet. Since most major accounting systems presuppose exclusion of pending transactions from the balance sheet, [3] companies used contracts for grant of use, such as lease, deliberately to influence the accounting. For example, sale and leaseback transactions are used to reduce the balance-sheet debt, though the physical property mapping has not changed. [4] The current lease accounting under IFRS 17 of the IASB is to be understood as a reaction to the existing situation in the various accounting systems. The aim of the standard setter was to capture the major part of the grant of use in the balance sheet. All postings, which change the asset allocation similar to an investment, should also be accounted as such. [5] The concept of economic ownership divides any grant of use in leasing into two classes. The finance leases which, simply put, means all long-term and investment-like grants of use, and operating leases, which are any other grants of use. This was still not sufficient for IASB members. Therefore chaired by Warren McGregor, the IASB issued a joint project with the U.S. Federal Accounting Standards Board (FASB), and since 2006, the lease accounting is on the agenda as an active reform project. Basis for reform efforts was the socalled McGregor paper of 1996. [6] [...]

Accounting for leases under IFRS and HGB

Author :
Publisher : GRIN Verlag
ISBN 13 : 3346096149
Total Pages : 20 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Accounting for leases under IFRS and HGB by :

Download or read book Accounting for leases under IFRS and HGB written by and published by GRIN Verlag. This book was released on 2020-01-14 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of applied sciences Frankfurt a. M., course: International Finance & Accounting, language: English, abstract: The aim of this work is to show the accounting for leases under IFRS, HGB and to clarify the differences. The work devotes one main point to IFRS and one to the HGB. Each part gives an overview of the legal basics. This is followed by a classification of the leases in order to clarify the attribution of the leased object (hereinafter LO), which is relevant for the accounting. Finally, the accounting considered in detail by the lessor (hereinafter LG) or lessee (hereinafter LN). this is followed by a comparison of the approaches according to IFRS and HGB. The result concludes the work. This term paper does not deal with special leasing topics such as sales and leaseback or real estate leasing. The focus here is a simple lease, which arises, for example, when leasing a production plant.

Sale and Leaseback Transactions Involving Real Estate, Sales Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases

Download Sale and Leaseback Transactions Involving Real Estate, Sales Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases PDF Online Free

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (49 download)

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Book Synopsis Sale and Leaseback Transactions Involving Real Estate, Sales Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases by : Financial Accounting Standards Board

Download or read book Sale and Leaseback Transactions Involving Real Estate, Sales Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for leases. Analysis of the IAS 17 and its impact

Author :
Publisher : GRIN Verlag
ISBN 13 : 3668030979
Total Pages : 21 pages
Book Rating : 4.6/5 (68 download)

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Book Synopsis Accounting for leases. Analysis of the IAS 17 and its impact by :

Download or read book Accounting for leases. Analysis of the IAS 17 and its impact written by and published by GRIN Verlag. This book was released on 2015-08-14 with total page 21 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.

Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition

Author : Alok K. Garg
Publisher : Bloomsbury Publishing
ISBN 13 : 8194845807
Total Pages : 394 pages
Book Rating : 4.1/5 (948 download)

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Book Synopsis Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition by : Alok K. Garg

Download or read book Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition written by Alok K. Garg and published by Bloomsbury Publishing. This book was released on 2021-06-15 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book: The book “Treatise on Leases” has been written very scrupulously to serve as one stop shop for accounting guidance on leases across the globe. The standard on leases has been revamped and brought tremendous changes in the accounting for lessees, while the accounting for lessors remain largely unchanged. With the alignment of IFRS and US GAAP on this standard and consequential introduction of Ind AS, users could feel an emergent need for a comprehensive guide to refer for lease transactions. This book is an endeavor to cater to that need of the users across the globe. The book comprises of accounting guidance on leases in accordance with IGAAP and Ind AS. The text of Ind AS is meant to be referred in context of IFRS as well, as there is no major difference between these two standards. To give a holistic and comprehensive view of local and global standard, a detailed comparison of Ind AS, IGAAP, IFRS and US GAAP has been given. For easy understanding various case studies and practical examples have been used, a detailed analysis of a sample lease agreement has been given in the book. In order to allow readers, test their knowledge multiple-choice questions have been incorporated and to make this book a comprehensive solution, authors have given disclosure checklists based on AS, Ind AS and IFRS. Further, for a more practical and realistic outlook, the book comprises of disclosures from published financial statements of Indian and global listed companies. The book is updated as of December 2020 and serves a wide audience ranging from CA final students to qualified CA, CS, ICWA, CFOs, finance professionals, accountants and corporates. It's a treatise that inscribes the transfiguration of financial reporting of lease transactions in the history of accounting, giving its readers an in-depth insight on its each and every detail. Highlights: ? Comprehensive commentary on Ind AS 116/IFRS 16 and AS 19 explained with practical examples and case studies. ? In depth analysis of a sample lease agreement on the basis of Ind AS 116/IFRS 16. ? Multiple Choice Questions on Ind AS/IFRS and IGAAP. ? Detailed comparison of various GAAPs: Ind AS, IGAAP, IFRS, US GAAP and ICDS. ? Disclosure checklist for Ind AS, IFRS and IGAAP.

International Financial Reporting Standards (Ifrs) 2014

Author :
Publisher : John Wiley & Sons
ISBN 13 : 3527507930
Total Pages : 1320 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis International Financial Reporting Standards (Ifrs) 2014 by :

Download or read book International Financial Reporting Standards (Ifrs) 2014 written by and published by John Wiley & Sons. This book was released on 2014 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.

Accounting for Leases

Author : Financial Accounting Standards Board (U.S.)
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (154 download)

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Book Synopsis Accounting for Leases by : Financial Accounting Standards Board (U.S.)

Download or read book Accounting for Leases written by Financial Accounting Standards Board (U.S.) and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Net Leases and Sale-leasebacks

Author : Ken Miller
Publisher :
ISBN 13 : 9781402431371
Total Pages : 0 pages
Book Rating : 4.4/5 (313 download)

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Book Synopsis Net Leases and Sale-leasebacks by : Ken Miller

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.

Accounting for Leases

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (32 download)

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Book Synopsis Accounting for Leases by : Financial Accounting Standards Board

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sale-and-lease-back

Author : Andreas Siebert
Publisher : BoD – Books on Demand
ISBN 13 : 3941482459
Total Pages : 174 pages
Book Rating : 4.9/5 (414 download)

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Book Synopsis Sale-and-lease-back by : Andreas Siebert

Download or read book Sale-and-lease-back written by Andreas Siebert and published by BoD – Books on Demand. This book was released on 2010-09 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das Instrument des sale-and-lease-back ist seit geraumer Zeit ein in Deutschland ausgesprochen beliebtes Instrument, das je nach Intention des Unternehmers mal stärker zu Finanzierungszwecken, mal stärker zur Gestaltung der Bilanz eingesetzt wird. Der Autor analysiert das Instrument des sale-and-lease-back aus bilanzrechtlicher Sicht, zeigt Motive und Ziele von sale-and-lease-back-Transaktionen auf und skizziert empirische Daten der Leasingentwicklung. Dazu erfolgt ein Vergleich nach deutschem Steuerrecht, dem zukünftigen HGB und den IFRS.

Accounting for Leases

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (271 download)

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Book Synopsis Accounting for Leases by : Financial Accounting Standards Board

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sale-leasebacks

Author : Lewis R. Kaster
Publisher :
ISBN 13 :
Total Pages : 482 pages
Book Rating : 4.:/5 (41 download)

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Book Synopsis Sale-leasebacks by : Lewis R. Kaster

Download or read book Sale-leasebacks written by Lewis R. Kaster and published by . This book was released on 1979 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for Leases

Author :
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (181 download)

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Book Synopsis Accounting for Leases by :

Download or read book Accounting for Leases written by and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sale and Leaseback Transactions Involving Real Estate, Sales-type Leases of Real Estate, Definition of the Lease Term and Initial Direct Costs of Direct Financing Leases

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (271 download)

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Book Synopsis Sale and Leaseback Transactions Involving Real Estate, Sales-type Leases of Real Estate, Definition of the Lease Term and Initial Direct Costs of Direct Financing Leases by : Financial Accounting Standards Board

Download or read book Sale and Leaseback Transactions Involving Real Estate, Sales-type Leases of Real Estate, Definition of the Lease Term and Initial Direct Costs of Direct Financing Leases written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: