'Lessee accounting' presentation slideshows

Leases

Leases. Agenda. Background Lessee accounting Lessor accounting Identifying a lease Other aspects. Background. Why change accounting for leases?. Lessee Most assets and liabilities are off-balance-sheet Insufficient information about operating leases Lessor

503 views • 31 slides

MEANING OF LEASE

MEANING OF LEASE. General Meaning. CONTRACT OF LEASE. Financial lease v. operating lease. A lease is said to be financial lease when substantial risks and rewards relating to the asset are transferred to the lessee. Accounting for financial lease as per AS 19.

294 views • 28 slides

A History of Lease Accounting & the Need for Change

242 views • 11 slides