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 240المحررون: - 2001 - عدد الصفحات: 260معاينة محدودة - لمحة عن هذا الكتاب
| 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... | |
| 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.... | |
| 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... | |
| 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... | |
| 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... | |
| 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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