Download or read book Sale and Lease back and Its Problems written by Samuel L. Mayall and published by . This book was released on 1952 with total page 200 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 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 Wiley CPA Examination Review 2007 2008 Problems and Solutions written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2007-06-11 with total page 1465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley CPA Exam Review 34th Edition ? 2007-2008 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? The 34th Edition of the Wiley CPA Exam Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help. Get Even More Information Online: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.

Download or read book Real Estate Sale leaseback written by Irving Korb and published by . This book was released on 1966 with total page 16 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 Sale Leaseback Transactions written by Hamline University. Advanced Legal Education and published by . This book was released on 1978 with total page 176 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 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 leasebacks and Leasing in Real Estate Equipment Transactions written by Harvey Greenfield and published by . This book was released on 1958 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Sale leaseback written by Samuel Minzberg and published by . This book was released on 1972 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Examination of the Sale leaseback as a Real Estate Financing Device written by Derek C. Morris and published by . This book was released on 1978 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sale leaseback Revisited written by American Bar Association. Section of Real Property, Probate, and Trust Law 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 Problems and Materials on Sale and Lease of Goods written by Douglas J. Whaley and published by . This book was released on 2004 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: By concentrating on the exact statutory language of Articles 2, 2A, 5 and 7 in the Uniform Commercial Code and related federal statues, Douglas J. Whaley's popular problem-oriented casebook has led generations of students to a fuller understanding of the subject. Problems and Materials on Sale and Lease of Goods, Fourth Edition, continues to broaden student knowledge while stressing practical problem solving. Longtime users will be familiar with the strengths of Whaley's approach: clear and lucid writing style, which makes the book concise and practical excellent use of the problem method, with interesting and imaginative problems that sharpen students' skills sensible organization into modules following the order of the UCC to allow greater flexibility in teaching manageable length to assure that all key topics receive adequate treatment the Fourth Edition introduces: coverage of the extensive changes to Article 2, while focusing on the existing version so instructors can choose whether students concentrate on the 2003 version or the original new problems and fine-tuning of retained problems complete updating of all cases expanded Teacher's Manual, with added teaching commentary and a new Transition Guide Long recognized as the master of the problem approach, Douglas J. Whaley now offers the first casebook in Sales or Contracts to consider the Article 2 revisions throughout the text. Be sure to examine the fully revised Fourth Edition of Problems and Materials on Sale and Lease of Goods. Please visit the new companion website to learn more about this book. Website: http://www.aspenlawschool.com/whaley_saleandlease4

Download or read book Sale leasebacks written by Lewis R. Kaster and published by . This book was released on 1979 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sale and Leaseback Financing written by Jim McCord and published by . This book was released on 1969 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding Sale and Leaseback written by Nidhi Bothra and published by . This book was released on 2014 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sale and leaseback transactions in India have quite a history. They have been aggressively used by leasing players and have been called as sham transactions in the past. It would not be an overstatement that leasing industry saw its end in the early 90s in India and it was largely attributable to sale and leaseback transaction. As the leasing industry in India revives, the author makes an interesting case of understanding sale and lease back in India from tax, accounting and legal aspects on the subject.