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" Statement derive from the view that a lease that transfers substantially all of the benefits and risks incident to the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as... "
Advances in International Accounting - الصفحة 240
المحررون: - 2001 - عدد الصفحات: 260
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Accounting and Auditing Practices and Procedures: Hearings Before the ...

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management - 1977 - عدد الصفحات: 2208
...applicable to substantially all leasing transactions. It is based on the premise that a lease which transfers substantially all of the benefits and risks...the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as a sale or financing...

Numerical Techniques in Finance

Simon Benninga - 1989 - عدد الصفحات: 260
...Statement 13 of the Financial Accounting Standards Board Statement, the lease we are considering is one that "transfers substantially all of the benefits and risks incident to the ownership of property" to the lessor. The analysis in this chapter concentrates exclusively on cash flow. It is assumed that...
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Financial Modeling, الجزء 1

Simon Benninga, Benjamin Czaczkes - 2000 - عدد الصفحات: 648
...words of Statement 13 of the Financial Accounting Standards Board, the lease we are considering is one that "transfers substantially all of the benefits and risks incident to the ownership of property" to the lessor. The analysis in this chapter concentrates exclusively on the cashflows from the lease....
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The Effects of the Global Crossing Bankruptcy on Investors ..., المجلد 4

United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations - 2002 - عدد الصفحات: 192
...Sales-type lease accounting reflects in the financial statements of the lessor a sale or fmancing when substantially all of the benefits and risks incident to the ownership of the leased property have been transferred to the lessee. Operating leases: Alternatively, in an operating...

Financial Management and Analysis

Frank J. Fabozzi, Pamela P. Peterson - 2003 - عدد الصفحات: 1024
...classifying a lease as either operating or capital for reporting purposes is as follows: [A] lease that transfers substantially all of the benefits and...the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee.... All other leases...
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Accountants' Handbook, Financial Accounting and General Topics

D. R. Carmichael, Paul H. Rosenfield - 2003 - عدد الصفحات: 1102
...SFAS No. 13 (par. 60) states: "[T]he provisions of this Statement derive from the view that a lease that transfers substantially all of the benefits and...the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as a sale or financing...
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Introduction to Structured Finance

Frank J. Fabozzi, Henry A. Davis, Moorad Choudhry - 2007 - عدد الصفحات: 400
...classifying a lease as either operating or capital for reporting purposes is as follows: [A] lease that transfers substantially all of the benefits and...the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee. ... All other leases...
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CCH Accounting for Leases: Interpretations of FASB Statement No. 13 ...

Jeffrey Ellis, Ronald G. Pippin - 2007 - عدد الصفحات: 602
...guaranteed portions of residual values. The FASB staff believes that if a lease initially transferred substantially all of the benefits and risks incident to the ownership of the leased property, it would not seem appropriate that the lessor could subsequently increase the...
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