Showing posts with label Lease. Show all posts
Showing posts with label Lease. Show all posts
Friday, May 31, 2013

Changes to LEASE Accounting, What Are the MAIN PROPOSALS?

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As mentioned before in my post “ Latest Changes for Lease Accounting ”, on 16 May 2013, the IASB and the FASB published for public comment ...
Thursday, May 30, 2013

Latest Changes for LEASE Accounting

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On 16 May 2013 , the International Accounting Standards Board (IASB) and the US based Financial Accounting Standards Board (FASB) published ...
Monday, October 11, 2010

What are the threshold of criteria #3 and #4 of IAS 17 have to be met to be classified as a finance lease ?

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IAS 17 Leases stipulates that whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather t...
Monday, September 6, 2010

Effect of Operating and Finance Leases on Lessee Financial Statements and Key Financial Ratios

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As stated in IAS 17 : Leases , there are two classifications of lease transaction that applicable in the financial statements of the lessee ...
5 comments:
Wednesday, September 1, 2010

How is the treatment of Land and Buildings lease transaction ?

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Formerly, based on IAS 17 Leases (2003 amendment) para. 14, leases of land and buildings are classified as operating or finance leases in th...
Tuesday, August 24, 2010

The shocking overhaul lease accounting standard

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As I mentioned before in here : Exposure Draft of IAS 17 Leases, a new approach to lease accounting , on 17 August 2010, the global account...
Thursday, August 19, 2010

Exposure Draft of IAS 17 Leases, a new approach to lease accounting

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On 17 August 2010, The IASB and US FASB published for public comment joint proposals to improve the financial reporting of lease contracts. ...
1 comment:
Friday, July 2, 2010

The Right Way to Classify A Lease

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Definitions A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to us...