Download or read book Accounting Problems Related to Sale and Leaseback Transactions written by James Anthony McNamara and published by . This book was released on 1960 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Pros and Cons of Sale and Leaseback Transactions written by Eric Scheithauer and published by GRIN Verlag. This book was released on 2017-10-30 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2016 in the subject Business economics - Business Management, Corporate Governance, grade: 1.0, University of applied sciences Frankfurt a. M., course: Master of Business Administration, language: English, abstract: The objective of this work is to analyze and assess the pros and cons of sale and leaseback transactions (SLBTs) from different perspectives. For that purpose, mainly printed sources from leading authors in the area of finance and accounting as well as academic journals will be used. To include latest developments and insights, the author will reference publications by standardization bodies, the Big Four audit firms as well as consulting companies, among others. At first, the foundational framework will be established, including an overview of available financing methods and a definition on what is commonly understood by external as well as internal financing. The following sub-chapter drills deeper into the matter by defining what leases are and how they can be classified into different types. For that reason, operating and financial leases will be distinguished with reference to common accounting standards. Additionally, a practical example will illustrate this distinction. This is closely followed by the definition of sale and leaseback transactions including the prime characteristics of it. Also, a practical example will ensure clearer understanding. In the main part the pros of sale and leaseback will be assessed from the perspective of the seller as well as from buyer of the assets. The associated cons will be analyzed thereafter. Another practical example will serve to complement this section. In the next chapter the possible effects of changing regulations, laws and accounting practices regarding leases and SLBT’s will be outlined. This includes a practical example to illustrate and explain the effects of the new accounting standard “IFRS 16 Leases” on this subject from different perspectives. After that, a concise overview of typical sale and leaseback applications will follow.

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sale and Leaseback Transactions Involving Real Estate Sales Type Leases of Real Estate Definition of the Lease Term and Initial Direct Costs of Direct Financing Leases written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Leases written by and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1998 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Leases written by Financial Accounting Standards Board (U.S.) and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Real Estate Sale leaseback written by Irving Korb and published by . This book was released on 1974 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Net Leases and Sale leasebacks written by Ken Miller and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. This title authored by specialist Ken Miller (Gorman & Miller) provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement. Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.

Download or read book Sale and Leaseback Transactions Involving Real Estate Sales type Leases of Real Estate Definition of the Lease Term and Initial Direct Costs of Direct Financing Leases written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Real Estate Transactions written by Maria K. Davis and published by John Wiley & Sons. This book was released on 2012-01-03 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.

Download or read book U S Master GAAP Guide written by Bill D. Jarnagin and published by CCH. This book was released on 2008-09 with total page 1364 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a single affordable volume, U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles.

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 51 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 Public Record written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Leases written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.