The Economics and Reporting of Sale-leaseback Transactions from the Seller-lessee Perspective

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ISBN 13 :
Total Pages : 134 pages
Book Rating : 4.:/5 (284 download)

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Book Synopsis The Economics and Reporting of Sale-leaseback Transactions from the Seller-lessee Perspective by : Syed M. Mirza

Download or read book The Economics and Reporting of Sale-leaseback Transactions from the Seller-lessee Perspective written by Syed M. Mirza and published by . This book was released on 1993 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Pros and Cons of Sale and Leaseback Transactions

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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.

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

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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:

Sale-leasebacks

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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:

Uniform Issue List

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Uniform Issue List by :

Download or read book Uniform Issue List written by and published by . This book was released on 1986 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sale Leaseback Transactions

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Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Sale Leaseback Transactions by : Hamline University. Advanced Legal Education

Download or read book Sale Leaseback Transactions written by Hamline University. Advanced Legal Education and published by . This book was released on 1978 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

CCH Accounting for Leases

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Publisher : CCH
ISBN 13 : 9780808091356
Total Pages : 602 pages
Book Rating : 4.0/5 (913 download)

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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:

Accounting Theory

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Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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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.

Real Estate Sale-leaseback

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Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Real Estate Sale-leaseback by : Irving Korb

Download or read book Real Estate Sale-leaseback written by Irving Korb and published by . This book was released on 1974 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Analysis of Safe-harbor Leasing

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ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Analysis of Safe-harbor Leasing by : United States. Congress. House. Committee on Ways and Means

Download or read book Analysis of Safe-harbor Leasing written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

WILEY Interpretation and Application of International Financial Reporting Standards 2010

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Publisher : John Wiley & Sons
ISBN 13 : 0470453222
Total Pages : 1345 pages
Book Rating : 4.4/5 (74 download)

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Book Synopsis WILEY Interpretation and Application of International Financial Reporting Standards 2010 by : Barry J. Epstein

Download or read book WILEY Interpretation and Application of International Financial Reporting Standards 2010 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2010-02-05 with total page 1345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

Sale-leasebacks and Leasing in Real Estate Equipment Transactions

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Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Sale-leasebacks and Leasing in Real Estate Equipment Transactions by : Harvey Greenfield

Download or read book Sale-leasebacks and Leasing in Real Estate Equipment Transactions written by Harvey Greenfield and published by . This book was released on 1958 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Wiley CPA Exam Review 2011, Financial Accounting and Reporting

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Publisher : John Wiley & Sons
ISBN 13 : 0470554363
Total Pages : 1009 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis Wiley CPA Exam Review 2011, Financial Accounting and Reporting by : Patrick R. Delaney

Download or read book Wiley CPA Exam Review 2011, Financial Accounting and Reporting written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2010-10-05 with total page 1009 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.

Wiley IFRS 2016

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Publisher : John Wiley & Sons
ISBN 13 : 1119104394
Total Pages : 1554 pages
Book Rating : 4.1/5 (191 download)

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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.

Wiley CPA Exam Review 2012, Financial Accounting and Reporting

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Publisher : John Wiley & Sons
ISBN 13 : 047092392X
Total Pages : 1081 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Wiley CPA Exam Review 2012, Financial Accounting and Reporting by : O. Ray Whittington

Download or read book Wiley CPA Exam Review 2012, Financial Accounting and Reporting written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2011-12-06 with total page 1081 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.

Financial Accounting, Reporting, and Analysis

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Publisher : Oxford University Press
ISBN 13 : 0198745311
Total Pages : 933 pages
Book Rating : 4.1/5 (987 download)

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Book Synopsis Financial Accounting, Reporting, and Analysis by : Jennifer Maynard

Download or read book Financial Accounting, Reporting, and Analysis written by Jennifer Maynard and published by Oxford University Press. This book was released on 2017 with total page 933 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering both technical and interpretative content, this is the only truly balanced financial accounting textbook to provide students not only with the 'how' and 'why' of financial information, but also guidance on what this means in practice.

Accounting for Leases

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ISBN 13 :
Total Pages : 478 pages
Book Rating : 4.0/5 ( 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 1998 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: