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 Real Estate Sale leaseback Transactions written by Jack H. Lee and published by . This book was released on 1984 with total page 156 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 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 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 Market Responses to Sale and Leasebacks written by Ryan J. Whitby and published by . This book was released on 2016 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: A sale-and-leaseback occurs when an asset that was previously purchased by a company is sold to a third party and then simultaneously leased back from the third party. Historically, the majority of sale-and-leaseback transactions have involved real estate. This paper examines the market response of publicly traded firms that announce a sale-and-leaseback transaction. Transactions are also separated by the type of asset, the declared motive, and the property type involved. The market responds more favorably to transactions involving real estate and especially to real estate associated with manufacturing, retail, and hotels. Furthermore, the market also responds more favorably to transactions motivated by debt reduction compared to alternative motives.
Download or read book Real Estate Sale leaseback written by Wade R. Ragas and published by . This book was released on 1993 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 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.
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 Tax Considerations of Sale leaseback Transactions in Real Estate written by David Ian Bavar and published by . This book was released on 1959 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sale and Leaseback Transactions Involving Real Estate Sales type Leases written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Guide to Real Estate Taxation written by David F. Windish and published by CCH. This book was released on 2007-09 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.
Download or read book Uniform Issue List written by and published by . This book was released on 1986 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
