Download or read book Accounting for Leases and the Associated Problems Relating to Decisions to Lease Or Buy written by Australian Society of Accountants and published by . This book was released on 1965 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The A S A Bulletin written by and published by . This book was released on 1965 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lease Or Buy written by James S. Schallheim and published by . This book was released on 1994-01-01 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Outlines the benefits of leasing, examines different types of leasing arrangements, and discusses the tax considerations

Download or read book Lease or Purchase written by A.C.C. Herst and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leasing of capital assets has become an important financing method, not only in the United States but in most West European countries as well. As a result, more and more often, practitioners and theorists are confronted with the lease-or-purchase issue. It may be rather difficult, however, to resolve this issue since there is a multitude of lease-or-purchase models that vary widely in assumed initial conditions, form, and content. In this book, I review and evaluate a number of these models, paying attention to financial leases as well as to operating leases. The models will be analyzed verbally, by means of a numerical example and utilizing uniform mathematical nota tion. After having discussed the theoretical achievements in this area, I investigate the reasons why preference is given to leasing in real-world situa tions and then look into any differences in legal provisions, income tax systems, and accounting regulations in various countries as they may affect the leasing of capital assets. Consequently, I feel that this book is a helpful instrument for both theorists and practitioners confronted with the lease-or purchase decision. Many people made valuable contributions toward developing this book, among others my colleagues of the Department of Business Finance of Erasmus University, Rotterdam. Besides, I am especially indebted to Pro fessor Dr. A. I. Diepenhorst for his advice and suggestions, to an anonymous reviewer for helpful comments, and to Mrs. M. Leutscher-Van den Berg for her patient help in preparing the various versions of the manuscript.

Download or read book Leasing Arrangements written by Sanjoy Basu and published by Hamilton, Ont. : Society of Management Accountants of Canada. This book was released on 1980 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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:

Download or read book Long Term Leasing Accounting Evaluation Consequences written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1998-01-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leasing is by far the most important source of finance for various types of assets needed by firms, but this may cause problems. Among them are the decisions to buy or lease and the accounting decisions to capitalize or expense. Riahi-Belkaoui addresses both problems by examining the models and standards used both for management of and accounting for leases. In five chapters Riahi-Belkaoui covers the issues involved in leasing and financing decision models and offers a decision format to reconcile disagreements among various approaches to the lease-or-buy analysis. He examines all the techniques proposed for accounting for long-term leases as formulated by the Statement of Accounting Standards No. 13 and then looks at specific issues. In his final chapter, a unique contribution to the literature on leasing, Riahi-Belkaoui explores the economics of buying. This is a valuable resource for financial accountants, decision makers, and researchers interested in the management of leases.

Download or read book Lease Or Buy written by Harvard Business Review Staff and published by . This book was released on 1994-09-01 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lease or Buy? builds a comprehensive framework for making the lease-or-buy decision. Schallheim outlines the benefits of leasing, describes the full range of leasing arrangements, considers the tax & accounting implications for leases, & reviews the basic model for determining the lease-or-buy decision, focusing on the net present value & internal rate of return analysis. Numerical examples & exhibits provide important tools for comparing the costs of leasing with those of buying, understanding the major factors in the decision, & shopping for the most competitive terms.

Download or read book A Tea Reader written by Katrina Avila Munichiello and published by Tuttle Publishing. This book was released on 2017-03-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.

Download or read book Tax and Budget Issues Related to Leasing by Nontaxable Entities written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1983 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book AMG Inc Forsythe Solutions written by Mark Jeffery and published by . This book was released on 2017 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the lease vs. buy decision for investments in technology. Addresses pivotal investment decision issues such as varying the length of the lease, the useful life of the equipment, and alignment with the company's overall financial strategy. The scenario is for a real financial services firm that has been disguised for confidentiality reasons. Presents an investment decision: should a company buy or lease technology with a relatively short useful life? The new controller at AMG, a Fortune 500 financial services firm, has been tasked with determining how to finance the acquisition of 7,542 new PCs to be rolled out over the next 12 months. This is a $6.7 million investment decision and the rollout schedule adds significant complexity to the solution. The controller must choose between buying or leasing the computers over 24- or 36-month time frames. Provides a framework for analyzing similar investment decisions. The key learning point is that leasing information technology can be cheaper than buying. This is contradictory to a car lease, which may be familiar from everyday experience. A new car has a potentially long useful life and can retain significant value after several years, hence, intuition is that buying should always be cheaper than leasing. Shows that this is not the case for information technology. Teaches the correct application of the mid-quarter convention within MACRS depreciation for technology, and the implications of operating vs. capital leases and off-balance-sheet financing. In the process, introduces the four tests for a capital lease. Finally, shows how creative analysis techniques can be used to simplify complex decisions. These techniques aid in arriving at a conclusion faster and with less effort. To illustrate the fundamentals of lease vs. buy decisions in technology and how they differ from the typical capital equipment lease vs. buy decision. Topics covered include MACRS depreciation and off-balance-sheet financing for a complex leasing scenario staggered in time across multiple business units.

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.

Download or read book Three Studies on Lease Accounting written by David L. Gray and published by . This book was released on 2017 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing insights into managerial actions represents an ongoing objective and important contribution of business and accounting research. Leasing activities, given their magnitude and importance to operations and financing mix choices, provide a rich context for gaining insights into managerial decision-making and the related financial statement impacts. Further, given the significance of leased operations to retail firms, these chapters and their related hypotheses and activities emphasize the actions of retail firms’ management. This dissertation outlines three separate, but related, papers (presented as Chapters 2, 3, and 4) exploring financing and operating managerial decision-making in the context of lessee retail firms. Chapter 2 explores managerial actions and related financing decisions in anticipation of an impending change in accounting policy. This chapter employs an ex ante study approach to gauge the nature, timing, and extent of managerial actions before the mandated implementation date of a new leasing standard. Specifically, this study explores whether, and the degree to which, retailers have reduced other debt obligations to accommodate the additional lease liabilities that will be reflected as a result of the new standard. Chapter 3 studies managerial actions and related operating decisions by examining the degree to which operating lease expenses and the related lease commitments exhibit stickiness characteristics. This chapter presents an approach that uses, and builds on, the methodologies of the seminal work of Anderson, Banker, and Janakiraman (2003) where they found that a firm’s selling, general, and administrative expenses increase more with a sales increase than those expenses decrease with an equivalent sales decline. Finally, Chapter 4 presents an instructional case study and supporting materials that provide a link from the applied archival research studies to pedagogical approaches whereby managerial actions can be modeled by students. The case study asks students to make decisions about lease commitments and debt obligations in light of the impending leasing standard and its potential balance sheet impacts. The supporting materials provide a scaffolded design whereby students engage in classroom activities and are provided support to build the competencies necessary for analysis and presentation of the expected financial statement impacts. The case also requires students to make recommendations for managerial decisions. Together these chapters, which comprise the dissertation, seek to offer a unique approach whereby applied research is meaningfully and purposefully connected to pedagogical materials.

Download or read book Financial Aspects of Industrial Leasing Decisions written by Paul F. Anderson and published by . This book was released on 1977 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Accounting and Managerial Finance written by Harold Bierman and published by World Scientific. This book was released on 2010 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces corporate financial management, based on the basic capital budgeting framework and the time value of money. It focuses on theoretical formulations and correct application of financial techniques that will help improve managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after-tax, it introduces readers to real-world constraints and complexities in the two fields. Written in a simple and accessible manner. It can be read by students of finance and accounting courses, business professionals and general public alike.

Download or read book International Leasing written by Simon S. Gao and published by Routledge. This book was released on 2018-12-20 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1999, This book aims to study international leasing, in which it mainly looks at leasing on an international scale; considering how we define leasing itself and in the context of the international financial world.

Download or read book Leasing Finance written by Tom Clark and published by . This book was released on 1985 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world of leasing; The principles; Marketing and pricing; Underwriting; Documentation; Legal features of cross-border transactions; Taxation; Evaluation; Accounting-the capitalization issues; Lessor income accounting; The leasing phenomenon.