Download or read book The Disclosure of Long term Leases in the Financial Statements of Lessees written by Dick Johnston and published by . This book was released on 1969 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The problem considered in this thesis is whether or not long term leases should be capitalized for balance sheet disclosure at the discounted value of the future rental payments under the lease. A deductive approach was employed wherein the concepts and definitions of the capitalization method were discussed. It was gen erally concluded that all long-term, noncancellable leases should be shown in this manner, since the lessee receives the potential services embodied in the asset while incurring a definite obligation to pay for this right, in the same manner as any other financing arrangement. The empirical evidence, as provided by two mail questionnaires, did not support the complete capitalization of all long-term, noncan cellable leases, but did indicate that capitalization would be an acceptable method of disclosing those leases which were in substance purchases of the property. As well, a more complete and consistent application of the disclosure criteria for long-term lease footnotes was requested by the respondents. The principal recommendation of the study is that those leases which provide, in effect, for the installment purchase of the property should be capitalized at present value of the future lease payments, and disclosed among the fixed assets of the entity. The obligation under the lease should also be disclosed as a long-term liability, together with proper details explaining the nature of the arrangement.
Download or read book Disclosure of Long term Leases in Financial Statements of Lessees written by American Institute of Accountants. Committee on Accounting Procedure and published by . This book was released on 1949 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting of Leases in Financial Statements written by John Holmes Myers and published by . This book was released on 1962 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Reporting of Long term Leases written by Rudolph Malandro and published by . This book was released on 1965 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting of Long term Leases in Financial Statements by Lessees written by Nat Thomas Fontana and published by . This book was released on 1965 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Illustrations of Accounting for Leases written by Hortense Goodman and published by . This book was released on 1978 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disclosure of Long term Leases in General Purpose Financial Statements of Lesees written by Thorsten Eugene Ackerson and published by . This book was released on 1967 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Breda Memorandum written by and published by . This book was released on 1956 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page 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.
Download or read book A Study of Accounting for Long Term Leases in the Financial Statements of the Lessee and the Lessor written by Fred A. Petro and published by . This book was released on 1973 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Study of Accounting for Long Term Leases in the Financial Statements of the Lessee and the Lessor written by Freddie Anthony Petro and published by . This book was released on 1976 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Leases written by Joseph P. Sebik and published by Wiley. This book was released on 2025-07-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Update your understanding of lease accounting rules Accounting for Leases: Fundamental Principles provides you with an overview of the complicated lease accounting rules that impact your transactions. These rules affect both lessees and lessors, and this authoritative text discusses a wide range of topics that facilitate your lease accounting practices, including the background of lease accounting and financial reporting rules, short- and long-term lease accounting trends, and the current state of lease accounting rules. Additionally, this essential text explains the nature of the changes that have been made to lease accounting regulations and the guidelines that affect the structuring of more complex leasing transactions due to accounting improprieties that have gained attention on an international scale. After the impact of off-balance sheet activity became clear through the actions of Enron and other companies, and headline investigations revealed the depth of exploitation, policymakers have attempted to close loopholes by updating lease accounting rules and regulations. Understanding the new guidelines can keep you on the right side of the law. Review the complex lease accounting rules that impact you whether you are a lessee or a lessor Dive into relevant topics, such as the background of lease accounting and financial reporting rules, short- and long-term lease accounting trends, and the current lease accounting rule environment Understand how real events have influenced policy, and the regulations that have resulted Leverage a targeted test bank to reinforce key concepts in the classroom Accounting for Leases: Fundamental Principles is your essential guide to the disclosure requirements applicable to both lessees and lessors.
Download or read book Accounting for Leases written by Arthur Andersen & Co and published by . This book was released on 1962 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of the Accounting Treatment for Long term Leases and Their Disclosure in Financial Statements written by Thomas E. Cook and published by . This book was released on 1964 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Representation of Long term Leases in the Financial Statements of the Lessee written by John William Peterson and published by . This book was released on 1964 with total page 274 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:
